{"id":124389,"date":"2026-07-31T01:00:05","date_gmt":"2026-07-30T22:00:05","guid":{"rendered":"https:\/\/ekonomigundemi.com.tr\/index.php\/2026\/07\/31\/resmi-gazetede-yayimlandi-tms-28de-gercege-uygun-deger-secenegine-iliskin-degisiklik"},"modified":"2026-07-31T01:00:05","modified_gmt":"2026-07-30T22:00:05","slug":"resmi-gazetede-yayimlandi-tms-28de-gercege-uygun-deger-secenegine-iliskin-degisiklik","status":"publish","type":"post","link":"https:\/\/ekonomigundemi.com.tr\/index.php\/2026\/07\/31\/resmi-gazetede-yayimlandi-tms-28de-gercege-uygun-deger-secenegine-iliskin-degisiklik\/","title":{"rendered":"Resmi Gazete’de yay\u0131mland\u0131: TMS 28’de ger\u00e7e\u011fe uygun de\u011fer se\u00e7ene\u011fine ili\u015fkin de\u011fi\u015fiklik"},"content":{"rendered":"

31 Temmuz 2026 tarihli Resmi Gazete’de, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu (KGK) taraf\u0131ndan al\u0131nan kurul karar\u0131 yay\u0131mland\u0131. Kararla, uluslararas\u0131 muhasebe standartlar\u0131yla uyum kapsam\u0131nda “\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlarda Ger\u00e7e\u011fe Uygun De\u011fer Se\u00e7ene\u011fine \u0130li\u015fkin De\u011fi\u015fiklikler” y\u00fcr\u00fcrl\u00fc\u011fe al\u0131nd\u0131.<\/p>\n

28 Temmuz 2026 tarihli ve 75935942-050.01.04-[44558] say\u0131l\u0131 kurul karar\u0131na g\u00f6re, Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu (IASB) taraf\u0131ndan yay\u0131mlanan “Amendments to the Fair Value Option for Investments in Associates and Joint Ventures \u2013 Amendments to IAS 28” ba\u015fl\u0131kl\u0131 de\u011fi\u015fiklik, T\u00fcrk muhasebe mevzuat\u0131na kazand\u0131r\u0131ld\u0131.<\/p>\n

D\u00fczenleme kapsam\u0131nda, T\u00fcrkiye Muhasebe Standard\u0131 (TMS) 28 \u2013 \u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlar Standard\u0131’n\u0131n 18 ve 19’uncu paragraflar\u0131nda de\u011fi\u015fiklik yap\u0131ld\u0131, ayr\u0131ca standarda 45M numaral\u0131 yeni paragraf eklendi.<\/p>\n

Yap\u0131lan de\u011fi\u015fikliklerle, giri\u015fim sermayesi kurulu\u015flar\u0131, yat\u0131r\u0131m fonlar\u0131, yat\u0131r\u0131m ortakl\u0131klar\u0131 ve benzer i\u015fletmeler arac\u0131l\u0131\u011f\u0131yla elde tutulan i\u015ftirak ve i\u015f ortakl\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131n\u0131n, belirli \u015fartlar alt\u0131nda TFRS 9 kapsam\u0131nda ger\u00e7e\u011fe uygun de\u011fer fark\u0131 k\u00e2r veya zarara yans\u0131t\u0131lan finansal varl\u0131k olarak \u00f6l\u00e7\u00fclebilmesine ili\u015fkin d\u00fczenlemeler g\u00fcncellendi.<\/p>\n

Yeni eklenen 45M maddesi ile de s\u00f6z konusu de\u011fi\u015fikliklerin TFRS 18’in uygulanmas\u0131yla birlikte y\u00fcr\u00fcrl\u00fc\u011fe girecek ge\u00e7i\u015f h\u00fck\u00fcmleri belirlendi. Buna g\u00f6re i\u015fletmeler, de\u011fi\u015fiklikleri TFRS 18’in ge\u00e7i\u015f h\u00fck\u00fcmleri do\u011frultusunda uygulayacak.<\/p>\n

31 Temmuz 2026 tarihli Resmi Gazete’de yay\u0131mlanan kurul karar\u0131yla, uluslararas\u0131 muhasebe standartlar\u0131yla uyumun g\u00fc\u00e7lendirilmesi ve finansal raporlamada uygulama birli\u011finin art\u0131r\u0131lmas\u0131 hedefleniyor.<\/p>\n

<\/strong>
\nEKONOM\u0130 GAZETES\u0130 <\/p>\n","protected":false},"excerpt":{"rendered":"

31 Temmuz 2026 tarihli Resmi Gazete’de, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu (KGK) taraf\u0131ndan al\u0131nan kurul karar\u0131 yay\u0131mland\u0131. Kararla, uluslararas\u0131 muhasebe standartlar\u0131yla uyum kapsam\u0131nda\u00a0“\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlarda Ger\u00e7e\u011fe Uygun De\u011fer Se\u00e7ene\u011fine \u0130li\u015fkin De\u011fi\u015fiklikler” y\u00fcr\u00fcrl\u00fc\u011fe al\u0131nd\u0131.<\/p>\n","protected":false},"author":1,"featured_media":124390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"googlesitekit_rrm_CAow07ekDA:productID":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-124389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dunya"],"_links":{"self":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/124389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=124389"}],"version-history":[{"count":0,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/124389\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/media\/124390"}],"wp:attachment":[{"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=124389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=124389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomigundemi.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=124389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}