<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">TEBLİĞ</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt;mso-line-height-rule: exactly" class="1-Baslk"><span style="font-size:9.0pt">Kamu G</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kurumundan:</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">F</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">NANSAL TABLOLARA </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">L</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İŞ</span><span style="font-size:9.0pt">K</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">N G</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">R</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ÜŞ</span><span style="font-size:9.0pt"> OLU</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ş</span><span style="font-size:9.0pt">TURMA VE RAPORLAMA</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">(BDS 700)</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">HAKKINDA TEBL</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İĞ</span></p> <p style="margin-bottom:8.5pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size: 9.0pt">RK</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">YE DENET</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">M STANDARTLARI TEBL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İĞİ</span><span style="font-size:9.0pt"> NO: 30</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Ama</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 1 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in amac</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">; bu Tebli</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in ekinde yer alan Finansal Tablolara </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">li</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size: 9.0pt"> Olu</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">turma ve Raporlama Standard</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üğ</span><span style="font-size:9.0pt">e konulmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kapsam</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in kapsam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, ekte yer alan BDS 700 metninde belirlenmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Dayanak</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">, <span class="GramE">26/9/2011</span> tarihli ve 660 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kamu G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kurumunun Te</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">kilat ve G</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">revleri Hakk</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanun H</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nde Kararnamenin 9 uncu maddesinin birinci f</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">kras</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (c) bendine dayan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">larak haz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rlanm</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Tan</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">mlar</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">de ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">en;</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kan: Kamu G</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Kurumu Ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Denet</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">i: Ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ms</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z denet</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">iyi, </span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Denetim: Ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt">ms</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z denetimi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Kurum: Kamu G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kurumunu,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span class="GramE"><span style="font-size: 9.0pt">ifade</span></span><span style="font-size:9.0pt"> eder.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Ge</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">i</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> h</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">k</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">mleri</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">GE</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Çİ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">C</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MADDE 1 </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">in yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tarihine kadar 660 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanun H</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nde Kararnamenin ge</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ici 1 inci maddesine g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">re mevcut mevzuat h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">er</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">evesinde y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">len ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">ms</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">z denetim faaliyetleri, bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">er</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">evesinde y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> kabul edilir. </span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Y</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">r</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rl</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">k</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 5 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> <span class="GramE">1/1/2013</span> tarihinde ve sonras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">layacak hesap d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nemlerinden itibaren uygulanmak </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> tarihinde y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üğ</span><span style="font-size:9.0pt">e girer.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Y</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">r</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">tme</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 6 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlerini Kurum Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"> </span></p> <b><span style="font-size:9.0pt"><span style="font-family: Arial;"><a href="http://www.adaletbiz.com/resmi-gazete/finansal-tablolara-iliskin-gorus-olusturma-ve-raporlama-standardi-tam-metni-h13223.html"><span style="font-size: 14px;"><span style="text-decoration: none;">Finansal Tablolara </span><span style="text-decoration: none;">İ</span><span style="text-decoration: none;">li</span><span style="text-decoration: none;">ş</span><span style="text-decoration: none;">kin G</span><span style="text-decoration: none;">ö</span><span style="text-decoration: none;">r</span><span style="text-decoration: none;">üş</span><span style="text-decoration: none;"> Olu</span><span style="text-decoration: none;">ş</span><span style="text-decoration: none;">turma ve Raporlama Standard</span></span></a></span><span style="font-size: 14px;"><span style="font-family: Times; text-decoration: none;"><a href="http://www.adaletbiz.com/resmi-gazete/finansal-tablolara-iliskin-gorus-olusturma-ve-raporlama-standardi-tam-metni-h13223.html"><span style="font-family: Arial;">ı Tam Metni</span></a></span></span><span style="font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman";text-decoration: none;text-underline:none"><br /> </span></span></b>