{"id":6004,"date":"2025-12-26T10:35:36","date_gmt":"2025-12-26T07:35:36","guid":{"rendered":"http:\/\/www.tetikdenetim.com\/?p=6004"},"modified":"2025-12-26T10:35:36","modified_gmt":"2025-12-26T07:35:36","slug":"enflasyon-muhasebesi-uygulamasi-banka-ve-finans-sirketlerinde-kaldirildi","status":"publish","type":"post","link":"http:\/\/www.tetikdenetim.com\/?p=6004","title":{"rendered":"Enflasyon Muhasebesi Uygulamas\u0131 Banka ve Finans \u015eirketlerinde Kald\u0131r\u0131ld\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/07\/bddk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-578\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/07\/bddk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Bankac&#305;l&#305;k D&#252;zenleme ve Denetleme Kurumu (BDDK), 18 Aral&#305;k 2025 tarihli ve 11340 say&#305;l&#305; Kurul Karar&#305; ile bankalar ve finansal kurulu&#351;lar i&#231;in enflasyo&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Enflasyon Muhasebesi Uygulamas&#305; Banka ve Finans &#350;irketlerinde Kald&#305;r&#305;ld&#305;<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-23T17:41:19+03:00\">23 Aral&#305;k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<p><strong>Bankac&#305;l&#305;k D&#252;zenleme ve Denetleme Kurumu (BDDK)<\/strong>, 18 Aral&#305;k 2025 tarihli ve\u00a0<strong>11340 say&#305;l&#305;<\/strong>\u00a0Kurul Karar&#305; ile bankalar ve finansal kurulu&#351;lar i&#231;in enflasyon muhasebesi uygulamas&#305;n&#305;n yap&#305;lmamas&#305;na h&#252;kmetti.<\/p>\n<p>Kurumun 17 Aral&#305;k 2025 tarihli yaz&#305;s&#305;na istinaden al&#305;nan kararla birlikte,\u00a0<strong>11 Ocak 2024 tarihli ve 10825 say&#305;l&#305; &#246;nceki Kurul Karar&#305; y&#252;r&#252;rl&#252;kten kald&#305;r&#305;ld&#305;.<\/strong><\/p>\n<p>BDDK\u2019n&#305;n duyurusuna g&#246;re, karar\u00a0<strong>bankalar ile finansal kiralama, faktoring, finansman, tasarruf finansman ve varl&#305;k y&#246;netim &#351;irketlerini<\/strong>\u00a0kaps&#305;yor. Bu kurulu&#351;lar 2025 y&#305;l&#305; finansal tablolar&#305;nda enflasyon muhasebesi uygulamayacaklar.<\/p>\n<p>Karar&#305;n, ilgili\u00a0<strong>Kurulu&#351; Birliklerine<\/strong>\u00a0duyurulmas&#305;na ve\u00a0<strong>BDDK\u2019n&#305;n internet sitesinde yay&#305;mlanmas&#305;na<\/strong>\u00a0karar verildi.<\/p>\n<p><strong>Finansal Etki<\/strong><\/p>\n<p>S&#246;z konusu ad&#305;m, y&#252;ksek enflasyon ortam&#305;nda bilan&#231;o ve k\u00e2rl&#305;l&#305;k rakamlar&#305;n&#305;n yeniden de&#287;erlenmesi uygulamas&#305;n&#305;n finansal sekt&#246;r a&#231;&#305;s&#305;ndan ask&#305;ya al&#305;nd&#305;&#287;&#305; anlam&#305;na geliyor. B&#246;ylece, bankalar&#305;n 2025 y&#305;l&#305; finansal sonu&#231;lar&#305;\u00a0<strong>TMS 29 Enflasyon Muhasebesi Standard&#305;<\/strong>\u00a0d&#305;&#351;&#305;nda haz&#305;rlanacak.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bankac&#305;l&#305;k D&#252;zenleme ve Denetleme Kurumu (BDDK), 18 Aral&#305;k 2025 tarihli ve 11340 say&#305;l&#305; Kurul Karar&#305; ile bankalar ve finansal kurulu&#351;lar i&#231;in enflasyo&#8230; &nbsp; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6004","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/posts\/6004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6004"}],"version-history":[{"count":0,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=\/wp\/v2\/posts\/6004\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6004"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.tetikdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}