<div align="center" style="font-family: 'Times New Roman'; font-size: medium;"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left: 5.4pt; border-collapse: collapse;"> <tbody> <tr> <td width="607" valign="top" style="width: 455.2pt; padding: 0cm 5.4pt;"> <div align="center"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="586" style="width: 439.45pt; border-collapse: collapse;"> <tbody> <tr style="height: 15.85pt;"> <td width="195" style="width: 146.55pt; border-style: none none solid; border-bottom-color: rgb(102, 0, 102); border-bottom-width: 1pt; padding: 0cm 5.4pt; height: 15.85pt;"> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: 'Times New Roman'; line-height: 12pt;"><span style="font-size: 8pt; font-family: Arial;">12 Mart <span class="GramE">2013 SALI</span><b><o:p></o:p></b></span></p> </td> <td width="195" style="width: 146.55pt; border-style: none none solid; border-bottom-color: rgb(102, 0, 102); border-bottom-width: 1pt; padding: 0cm 5.4pt; height: 15.85pt;"> <p class="MsoNormal" align="center" style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: 'Times New Roman'; text-align: center; line-height: 12pt;"><b><span style="font-family: 'Palatino Linotype'; color: purple;">Resmî Gazete<o:p></o:p></span></b></p> </td> <td width="195" style="width: 146.35pt; border-style: none none solid; border-bottom-color: rgb(102, 0, 102); border-bottom-width: 1pt; padding: 0cm 5.4pt; height: 15.85pt;"> <p align="right" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-align: right;"><span style="font-size: 8pt; font-family: Arial;">Sayı : 28585<b><o:p></o:p></b></span></p> </td> </tr> <tr style="height: 24pt;"> <td width="586" colspan="3" style="width: 439.45pt; padding: 0cm 5.4pt; height: 24pt;"> <p align="center" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-align: center;"><b><span style="font-size: 9pt; font-family: Arial; color: navy;">TEBLİĞ<o:p></o:p></span></b></p> </td> </tr> <tr style="height: 24pt;"> <td width="586" colspan="3" style="width: 439.45pt; padding: 0cm 5.4pt; height: 24pt;"> <p class="1-Baslk" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">Kamu G</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Kurumundan:<o:p></o:p></span></p> <p class="2-OrtaBaslk" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; margin-top: 2.8pt; line-height: 12pt;"><span style="font-size: 9pt; font-family: Times;">Ç</span><span style="font-size: 9pt;">ALI</span><span style="font-size: 9pt; font-family: Times;">Ş</span><span style="font-size: 9pt;">ANLARA SA</span><span style="font-size: 9pt; font-family: Times;">Ğ</span><span style="font-size: 9pt;">LANAN FAYDALARA </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">L</span><span style="font-size: 9pt; font-family: Times;">İŞ</span><span style="font-size: 9pt;">K</span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">N T</span><span style="font-size: 9pt; font-family: Times;">Ü</span><span style="font-size: 9pt;">RK</span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">YE MUHASEBE<o:p></o:p></span></p> <p class="2-OrtaBaslk" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; line-height: 12pt;"><span style="font-size: 9pt;">STANDARDI (TMS 19) HAKKINDA TEBL</span><span style="font-size: 9pt; font-family: Times;">İĞ</span><span style="font-size: 9pt;"><o:p></o:p></span></p> <p class="2-OrtaBaslk" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; margin-bottom: 8.5pt; line-height: 12pt;"><span style="font-size: 9pt;">(SIRA NO: 9)<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Ama</span></b><b><span style="font-size: 9pt; font-family: Times;">ç</span></b><b><span style="font-size: 9pt;"><o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 1 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in amac</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">; bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 1 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">“</span><span style="font-size: 9pt;">TMS 19 </span><span style="font-size: 9pt; font-family: Times;">Ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt; font-family: Times;">ış</span><span style="font-size: 9pt;">anlara Sa</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">lanan Faydalar</span><span style="font-size: 9pt; font-family: Times;">”</span><span style="font-size: 9pt;"> (TMS 19) Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n y</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt; font-family: Times;">üğ</span><span style="font-size: 9pt;">e konulmas</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> ve ilgili baz</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">lerde de</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">iklikler yap</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">lmas</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">d</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">r.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Kapsam<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 2 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in kapsam</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Ek/1</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yer alan TMS 19 metninde belirlenmi</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">tir.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Dayanak<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 3 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">, <span class="GramE">26/9/2011</span> tarihli ve 660 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Kamu G</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">Kurumunun Te</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kilat ve G</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">revleri Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Kanun H</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">km</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">nde Kararnamenin 9 uncu maddesinin birinci f</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">kras</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n (a) bendine dayan</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">larak haz</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">rlanm</span><span style="font-size: 9pt; font-family: Times;">ış</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">r.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Tan</span></b><b><span style="font-size: 9pt; font-family: Times;">ı</span></b><b><span style="font-size: 9pt;">mlar ve k</span></b><b><span style="font-size: 9pt; font-family: Times;">ı</span></b><b><span style="font-size: 9pt;">saltmalar<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 4 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">de ge</span><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">en;<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">a) Kurum: Kamu G</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Kurumunu,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">b) TFRS: T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Finansal Raporlama Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">c) TMS: T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Muhasebe Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">) Yorum: T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Finansal Raporlama Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> ile ilgili olarak uygulamaya y</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">n vermek veya standartlara a</span><span style="font-size: 9pt; font-family: Times;">çı</span><span style="font-size: 9pt;">kl</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">k kazand</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">rmak </span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">zere Kurum taraf</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">ndan kamuoyuna duyurulan metni,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span class="GramE"><span style="font-size: 9pt;">ifade</span></span><span style="font-size: 9pt;"> eder.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Uygulamaya ili</span></b><b><span style="font-size: 9pt; font-family: Times;">ş</span></b><b><span style="font-size: 9pt;">kin h</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">k</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">mler<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 5 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 1 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan TMS 19</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">u finansal tablolar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda uygulayan i</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">letmeler, s</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">z konusu finansal tablolar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda a</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt; font-family: Times;">ğı</span><span style="font-size: 9pt;">da yer alan d</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">zenlemeleri de;<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">a) <span class="GramE">3/5/2009</span> tarihli ve 27217 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt; font-family: Times;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">mlanan T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Finansal Raporlama Standartlar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">lk Uygulamas</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">na </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Finansal Raporlama Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> (TFRS 1) Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in ekinde yer alan TFRS 1</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">in 39L, D1, D10, D11 ve E5 paragraflar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 2 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">ekliyle,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">b) <span class="GramE">15/7/2007</span> tarihli ve 26583 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt; font-family: Times;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">mlanan Faaliyet B</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">mlerine </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Finansal Raporlama Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> (TFRS 8) Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in ekinde yer alan TFRS 8</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">in 24 </span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">nc</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;"> paragraf</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 3 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">ekliyle,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">c) <span class="GramE">13/8/2008</span> tarihli ve 26966 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt; font-family: Times;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">mlanan Finansal Ara</span><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">lar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n Sunulu</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">una </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Muhasebe Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> (TMS 1) Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in ekinde yer alan TMS 1</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">in 96 ve 139K paragraflar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> ile 7 <span class="SpellE">nci</span>paragraf</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda yer alan Di</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">er Kapsaml</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Gelir Tan</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 4 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">ekliyle,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">) <span class="GramE">31/12/2005</span> tarihli ve 26040 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt; font-family: Times;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">mlanan </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kili Taraf A</span><span style="font-size: 9pt; font-family: Times;">çı</span><span style="font-size: 9pt;">klamalar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">na </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Muhasebe Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> (TMS 24) Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in ekinde yer alan TMS 24</span><span style="font-size: 9pt; font-family: Times;">’ü</span><span style="font-size: 9pt;">n 22 <span class="SpellE">nci</span> paragraf</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 5 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span>ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">ekliyle,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;">d) <span class="GramE">27/4/2010</span> tarihli ve 27564 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt; font-family: Times;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">mlanan Finansal Bor</span><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">lar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n </span><span class="SpellE"><span style="font-size: 9pt; font-family: Times;">Ö</span><span style="font-size: 9pt;">zkayna</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">a</span></span><span style="font-size: 9pt;"> Dayal</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">Finansal Ara</span><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">larla </span><span style="font-size: 9pt; font-family: Times;">Ö</span><span style="font-size: 9pt;">denmesine </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Finansal Raporlama Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Yorumu (TFRS Yorum 19) Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in ekinde yer alan TFRS Yorum 19</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">un 1, 6, 17, 24, 25, 26 ve 27C paragraflar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 6 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">ekliyle,<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span class="GramE"><span style="font-size: 9pt;">uygular</span></span><span style="font-size: 9pt;">.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Y</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">r</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">rl</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">kten kald</span></b><b><span style="font-size: 9pt; font-family: Times;">ı</span></b><b><span style="font-size: 9pt;">r</span></b><b><span style="font-size: 9pt; font-family: Times;">ı</span></b><b><span style="font-size: 9pt;">lan mevzuat<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 6 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;"> ve bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 1 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan TMS 19</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">un uygulanmas</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">yla, <span class="GramE">30/3/2006</span>tarihli ve 26124 say</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt; font-family: Times;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt; font-family: Times;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">mlanan </span><span style="font-size: 9pt; font-family: Times;">“Ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt; font-family: Times;">ış</span><span style="font-size: 9pt;">anlara Sa</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">lanan Faydalara </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">li</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin T</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rkiye Muhasebe Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> (TMS 19) Hakk</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ”</span><span style="font-size: 9pt;"> ve Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;"> Eki y</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">kten kalkar.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Ge</span></b><b><span style="font-size: 9pt; font-family: Times;">ç</span></b><b><span style="font-size: 9pt;">i</span></b><b><span style="font-size: 9pt; font-family: Times;">ş</span></b><b><span style="font-size: 9pt;"> s</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">reci<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">GE</span></b><b><span style="font-size: 9pt; font-family: Times;">Çİ</span></b><b><span style="font-size: 9pt;">C</span></b><b><span style="font-size: 9pt; font-family: Times;">İ</span></b><b><span style="font-size: 9pt;"> MADDE 1 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><b><span style="font-size: 9pt;"> </span></b><span style="font-size: 9pt;">(1) </span><span style="font-size: 9pt; font-family: Times;">İ</span><span style="font-size: 9pt;">steyen i</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">letmeler bu h</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">k</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">mler </span><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">er</span><span style="font-size: 9pt; font-family: Times;">ç</span><span style="font-size: 9pt;">evesinde, bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">i ve bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 1 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span>ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">“</span><span style="font-size: 9pt;">TMS 19 </span><span style="font-size: 9pt; font-family: Times;">Ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt; font-family: Times;">ış</span><span style="font-size: 9pt;">anlara Sa</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">lanan Faydalar</span><span style="font-size: 9pt; font-family: Times;">”</span><span style="font-size: 9pt;"> Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> <span class="GramE">1/1/2013</span> tarihi </span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">ncesi hesap d</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">nemlerine ili</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin finansal tablolar</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">nda uygulayabilirler. Bu <span class="SpellE">TMS<span style="font-family: Times;">’</span>nin</span> <span class="GramE">1/1/2013</span> </span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">ncesi hesap d</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">nemlerine ili</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kin finansal tablolarda uygulanmas</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> halinde, bu durum dipnotlarda a</span><span style="font-size: 9pt; font-family: Times;">çı</span><span style="font-size: 9pt;">klan</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">r.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Y</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">r</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">rl</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">k<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 7 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;"> ve bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">in 1 <span class="SpellE">no<span style="font-family: Times;">’</span>lu</span> ekinde yer alan </span><span style="font-size: 9pt; font-family: Times;">“</span><span style="font-size: 9pt;">TMS 19 </span><span style="font-size: 9pt; font-family: Times;">Ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt; font-family: Times;">ış</span><span style="font-size: 9pt;">anlara Sa</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;">lanan Faydalar</span><span style="font-size: 9pt; font-family: Times;">”</span><span style="font-size: 9pt;">Standard</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;">, <span class="GramE">31/12/2012</span> tarihinden sonra ba</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">layan hesap d</span><span style="font-size: 9pt; font-family: Times;">ö</span><span style="font-size: 9pt;">nemlerinde uygulanmak </span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">zere y</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt; font-family: Times;">üğ</span><span style="font-size: 9pt;">e girer.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">Y</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">r</span></b><b><span style="font-size: 9pt; font-family: Times;">ü</span></b><b><span style="font-size: 9pt;">tme<o:p></o:p></span></b></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><b><span style="font-size: 9pt;">MADDE 8 </span></b><b><span style="font-size: 9pt; font-family: Times;">–</span></b><span style="font-size: 9pt;"> (1) Bu Tebli</span><span style="font-size: 9pt; font-family: Times;">ğ</span><span style="font-size: 9pt;"> h</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">k</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">mlerini Kurum Ba</span><span style="font-size: 9pt; font-family: Times;">ş</span><span style="font-size: 9pt;">kan</span><span style="font-size: 9pt; font-family: Times;">ı</span><span style="font-size: 9pt;"> y</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt; font-family: Times;">ü</span><span style="font-size: 9pt;">r.<o:p></o:p></span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-indent: 28.3pt; line-height: 12pt;"><span style="font-size: 9pt;"> </span></p> <p class="3-NormalYaz" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; line-height: 12pt;"><b><span style="font-size: 9pt;"><a href="http://www.resmigazete.gov.tr/eskiler/2013/03/20130312-17-1.doc" style="color: purple;"><span style="text-decoration: none;">T</span><span style="font-family: Times; text-decoration: none;">ü</span><span style="text-decoration: none;">rkiye Muhasebe Standard</span><span style="font-family: Times; text-decoration: none;">ı</span><span style="text-decoration: none;"> 19 (TMS 19) </span><span style="font-family: Times; text-decoration: none;">Ç</span><span style="text-decoration: none;">al</span><span style="font-family: Times; text-decoration: none;">ış</span><span style="text-decoration: none;">anlara Sa</span><span style="font-family: Times; text-decoration: none;">ğ</span><span style="text-decoration: none;">lanan Faydalar</span></a><o:p></o:p></span></b></p> <p class="3-NormalYaz" align="center" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-align: center; line-height: 12pt;"><span class="Normal1"><span style="font-size: 9pt;"> </span></span></p> <p class="3-NormalYaz" align="center" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-align: center; line-height: 12pt;"><span class="Normal1"><span style="font-size: 9pt;"> </span></span></p> <p align="center" style="margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: 'Times New Roman'; text-align: center;"><b><span style="font-size: 9pt; font-family: Arial; color: navy;"> </span></b></p> </td> </tr> </tbody> </table> </div> <div> <p class="MsoNormal" align="center" style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: 'Times New Roman'; text-align: center;"><span style="font-size: 10pt;"><o:p></o:p></span></p> </div> </td> </tr> </tbody> </table> </div> <p class="MsoNormal" align="center" style="margin: 0cm 0cm 0.0001pt; font-size: medium; font-family: 'Times New Roman'; text-align: center;"><o:p> </o:p></p>