{"id":702262,"date":"2025-08-27T15:15:24","date_gmt":"2025-08-27T12:15:24","guid":{"rendered":"https:\/\/roveyayinevi.com.tr\/index.php\/urun\/isletmelerde-iliskili-taraflar\/"},"modified":"2026-04-16T02:11:25","modified_gmt":"2026-04-15T23:11:25","slug":"isletmelerde-iliskili-taraflar","status":"publish","type":"product","link":"https:\/\/roveyayinevi.com.tr\/index.php\/urun\/isletmelerde-iliskili-taraflar\/","title":{"rendered":"\u0130\u015fletmelerde \u0130li\u015fkili Taraflar"},"content":{"rendered":"

Bu \u00e7al\u0131\u015fmada T\u00fcrkiye’deki halka a\u00e7\u0131k i\u015fletmelerin TMS\/TFRS \u00c7er\u00e7evesinde yapt\u0131klar\u0131 finansal raporlamada, “TMS 24 – \u0130li\u015fkili Taraf A\u00e7\u0131klamalar\u0131 Standard\u0131’na g\u00f6re haz\u0131rlad\u0131klar\u0131 ve a\u00e7\u0131klad\u0131klar\u0131 ili\u015fkili taraflar ile ilgili bilgileri incelenerek, ili\u015fkili taraf i\u015flemlerinin \u00f6zellikleri saptanmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. \u00c7al\u0131\u015fma kapsam\u0131nda \u0130stanbul Menkul K\u0131ymetler Borsas\u0131’nda i\u015flem g\u00f6ren \u0130malat Sanayi’ne ait ili\u015fkili taraf bilgilerine ula\u015f\u0131lan 165 i\u015flemenin, 2011 mali d\u00f6nemine ait dipnotlar\u0131nda sunulan “\u0130li\u015fkili Taraf A\u00e7\u0131klamalar\u0131”, TMS 24 referans al\u0131narak geli\u015ftirilen “\u0130\u00e7erik Analizi” \u00f6l\u00e7\u00fctlerine g\u00f6re incelenerek \u00f6zellikleri tespit edilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r.\u00c7al\u0131\u015fmada, incelenen i\u015fletmelerin ili\u015fkili taraf i\u015flemlerinde ve a\u00e7\u0131klamalar\u0131nda ne t\u00fcr \u00f6zelliklere sahip olduklar\u0131 incelenirken, konunun di\u011fer y\u00f6nleri de birka\u00e7 y\u00f6nden aktar\u0131lmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Bu ama\u00e7la literat\u00fcrdeki ili\u015fkili taraflarla ilgili \u00e7al\u0131\u015fmalar incelenerek, elde edilen bulgularla ili\u015fkilendirilmeye \u00f6zen g\u00f6sterilmi\u015ftir. <\/p>\n","protected":false},"excerpt":{"rendered":"

Bu \u00e7al\u0131\u015fmada T\u00fcrkiye’deki halka a\u00e7\u0131k i\u015fletmelerin TMS\/TFRS \u00c7er\u00e7evesinde yapt\u0131klar\u0131 finansal raporlamada, “TMS 24 – \u0130li\u015fkili Taraf A\u00e7\u0131klamalar\u0131 Standard\u0131’na g\u00f6re haz\u0131rlad\u0131klar\u0131 ve a\u00e7\u0131klad\u0131klar\u0131 ili\u015fkili taraflar ile ilgili [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[12573,12566],"product_tag":[],"class_list":{"0":"post-702262","1":"product","2":"type-product","3":"status-publish","5":"product_cat-akademik-kitaplar","6":"product_cat-egitim","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-gazi-kitabevi","10":"pa_yazar-sibel-kargin","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/702262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=702262"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=702262"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=702262"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=702262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}