{"id":708470,"date":"2025-08-27T16:15:08","date_gmt":"2025-08-27T13:15:08","guid":{"rendered":"https:\/\/roveyayinevi.com.tr\/index.php\/urun\/soru-ve-cevaplarla-tms-tfrs\/"},"modified":"2026-04-16T02:16:55","modified_gmt":"2026-04-15T23:16:55","slug":"soru-ve-cevaplarla-tms-tfrs","status":"publish","type":"product","link":"https:\/\/roveyayinevi.com.tr\/index.php\/urun\/soru-ve-cevaplarla-tms-tfrs\/","title":{"rendered":"Soru ve Cevaplarla TMS-TFRS"},"content":{"rendered":"<p>Uluslararas\u0131 Muhasebe ve Finansal Raporlama Standartlar\u0131n\u0131n bire bir \u00e7evrisi olan T\u00fcrkiye Muhasebe ve Finansal Raporlama ulusal mevzuat\u0131n\u0131n bir par\u00e7as\u0131 yapm\u0131\u015ft\u0131r. Bug\u00fcn i\u00e7in muhasebe standartlar\u0131n\u0131 sadece belli bir \u00f6l\u00e7e\u011fin \u00fcst\u00fcndeki i\u015fletmelerin uygulama zorunlulu\u011fu vard\u0131r. Muhasebe standartlar\u0131n\u0131n \u00fclkemizde yayg\u0131nla\u015fmas\u0131nda ve sa\u011fl\u0131kl\u0131 bir \u015fekilde uygulanmas\u0131nda en \u00f6nemli gereklilik, muhasebe meslek mensuplar\u0131n\u0131n bu konuda yeterli bilgi ve deneyime sahip olmalar\u0131d\u0131r. \u0130\u015fte bu \u00e7al\u0131\u015fman\u0131n \u00e7\u0131k\u0131\u015f noktas\u0131n\u0131 da yukar\u0131da ifade edilen sorunlar\u0131 a\u015fmak olu\u015fturmu\u015ftur. Soru-cevap \u015feklindeki bir yakla\u015f\u0131m\u0131n, uzun ve karma\u015f\u0131k g\u00f6r\u00fcnen bir metnin aktar\u0131lmas\u0131nda iyi bir ba\u015flang\u0131\u00e7 olaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclerek \u00e7al\u0131\u015fma \u015fekillendirilmi\u015ftir. \u00c7al\u0131\u015fman\u0131n kapsam\u0131 uygulamada meslek mensuplar\u0131n\u0131n gereksinim duyaca\u011f\u0131 standartlarla s\u0131n\u0131rlanm\u0131\u015f ve her bir standard\u0131 ele al\u0131rken gerekti\u011finden fazla ayr\u0131nt\u0131ya girmemeye, anla\u015f\u0131l\u0131rl\u0131\u011f\u0131 kaybetmemeye dikkat edilmi\u015ftir. Muhasebe standartlar\u0131 ile ilgili bir \u00e7al\u0131\u015fmada ya\u015fanan en \u00f6nemli sorun hesap plan\u0131yla ilgili olmaktad\u0131r. \u00c7al\u0131\u015fmada m\u00fcmk\u00fcn oldu\u011fu kadar Tekd\u00fczen Hesap Plan\u0131na uyumlu hesap isimleri tercih edilmi\u015f olmakla birlikte, zorunlu olarak veya daha do\u011fru olaca\u011f\u0131 i\u00e7in Tekd\u00fczen Hesap Plan\u0131n\u0131n d\u0131\u015f\u0131na da \u00e7\u0131k\u0131lm\u0131\u015ft\u0131r. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uluslararas\u0131 Muhasebe ve Finansal Raporlama Standartlar\u0131n\u0131n bire bir \u00e7evrisi olan T\u00fcrkiye Muhasebe ve Finansal Raporlama ulusal mevzuat\u0131n\u0131n bir par\u00e7as\u0131 yapm\u0131\u015ft\u0131r. Bug\u00fcn i\u00e7in muhasebe standartlar\u0131n\u0131 sadece belli<span class=\"excerpt-hellip\"> [\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":[13043,14381],"product_tag":[],"class_list":{"0":"post-708470","1":"product","2":"type-product","3":"status-publish","5":"product_cat-ekonomi","6":"product_cat-isletme-muhasebe-maliye","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-gazi-kitabevi","10":"pa_yazar-birol-yildiz-tunc-kose","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\/708470","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=708470"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=708470"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=708470"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=708470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}