Mevzuat DeÄŸiÅŸiklikleri

PHY]XDWGH÷LúLNOLNOHUL
PHY]XDWGH÷LúLNOLNOHUL
Mevzuat
Deøiûiklikleri
27.03.2014 tarih ve 28954
6D\×O× 5HVPL *D]HWH·GH MuhaVHEH 0HVOHN 0HQVXSODU×Q×Q (WLN
(ùLWLPL YH (WLN 6|]OHüPH <DS×lPDV× +DNN×QGD 7HEOLù ya\×nODQP×üW×U%X7HEOLùLQDPDF×HWLN
|ùUHQPH \|QQGH LVWHNOLOLN \aUDWDUDNHWLNHùLWLPLYHetik davUDQ×ü JeOLüLPLQL VDùODPDN ]HUH
PXKDVHEH PHVOHN PHQVXSODU×
LOH EXQODU×Q EDùO× ROGXNODU× PHsOHN RGDV× DUDV×QGD \DS×ODFDN
HWLN V|]OHüPHQLQ YH V|]OHüPH
\DS×OPDV× |QFHVLQGH PHVOHN
mensuEXQXQ WDEL RODFDù× HWLN
HùLWLPLQLQXVXOYHHVDVODU×Q×EHOLrlemektir.
01.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ e)DWXUD 8\JXODPDV×QGD 'LNNDW
Edilmesi Gereken Hususlar ya\×PODQP×üW×UBu GX\XUXGD.DUü×
O×NO×H-)DWXUD']HQOHPH=RUXQOuOXùX 0XKDID]D YH úEUD] <
NmOOù $UüLYOHPH 7HPHO YH
Ticari fatura Senaryosu / e)DWXUDQ×Q5HGGL8QYDQ'HùLüLkOLùL1HYL'HùLüLNOLùL'XUXP.RdODU× H-)DWXUD 8\JXODPDV×Q× *HOLU
úGDUHVL %DüNDQO×ù×Q×Q 3RUWDO <|nWHPL LOH .XOODQDFDN 0NHllefler
KDNN×QGD Do×NODPDODUD yer veULOPLüWLU

03.04.2014 tarih ve 28961
6D\×O× 5HVPL *D]HWH·GH 435 6×UD
No'lu Vergi Usul Kanunu Genel
7HEOLùL \D\×PODQP×üW×U %X 7HbOLùGH %DQNDF×O×N NDUWODU× NXOOaQ×OPDN VXUHWL\OH JHUoHNOHüWLULOHQ
perakende teslim ve hizmet ifaODU×QD LOLüNLQ \HQL QHVLO |GHPH
ND\GHGLFL FLKD] ILüOHULQH GDLU
XVXOYHHVDVODULOH7UNL\H·GHNuUXOXILQDQVPDQüLUNHWOHULQH%609
WkEL LüOHPOHUL QHGHQL\OH IDWura
\HULQH JHoPHN ]HUH GHNRQW
G]HQOHPH ]RUXQOXOXùX JHWLULlmesi Do×NODnm×üW×U.
04.04.2014 tarih ve 28962
6D\×O× 5HVPL *D]HWH·GH Vergi
8VXO .DQXQX 8\DU×QFD 9HUJL
0NHOOHIOHUL 7DUDI×QGDQ Kullan×
ODQ%HOJHOHULQ%DV×PYH'Dù×W×P×
+DNN×QGD <|QHWPHOLNWH 'HùiüLkOLN <DS×OPDV×QD 'DLU <|QHtmelik \D\×PODQP×üW×U %X Y|
netmelik LOH V|] NRQXVX \|QHtPHOLùLQ ED]× PDGGHOHULQGH GeùLüLNOLNOHU\DS×OP×üW×U
04.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
+DUoODU .DQXQX 6LUNOHUL ya\×PODQP×üW×U%XVLUNOHUGH, hidroOLN ND\QDNODUD GD\DO× HOHNWULN
UHWLP IDDOL\HWLQGH EXOXQDQ Oisans sahibi firmalarca |GHQecek HOHNWULNUHWLPLOLVDQVKDUoOaU×na LOLüNLQ Do×NODPDODUD yer veULOPLüWLU
08.04.2014 tarih ve 28966
6D\×O× 5HVPL *D]HWH·GH Motorlu
7Dü×WODU 9HUJLVL *HQHO 7HEOLùL
(Seri No: 44) \D\×mODQP×üW×U %X
7HEOLù ile, E\NüHKLUEHOHGL\HOeULQLQEXOXQGXùXLOOHUGHPRGHO\×O×
YHGDKDHVNLRODQWDü×WODU×Q
KXUGD\D o×NDUW×OPDV×QGD yap×
lacak iülemler Do×NODQP×üW×U.
10.04.2014 tarih ve 28968
6D\×O× 5HVPL *D]HWH·GH 2014/1
6×UD 1R
OX 'HùHUOL .Dù×WODU .aQXQX *HQHO 7HEOLùL \D\×PODnP×üW×U %X 7HEOLù ile; <DEDQF×ODU
84
*6&0%7î/+
LoLQ LNDPHW WH]NHUHOHULQLQ EHGHOL
50 TL olarak belirlenmiütir.
11.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
g]HO7NHWLP9HUJLVL6LUNOeri/20
\D\×PODQP×üW×U %X VLUNOHUGH,
g79 .DQXQXQD HNOL , VD\×O× OLsWHGHNL PDOODU×Q LWKDOLQGH DO×nan
WHPLQDWODU×Q o|]P WDOHEL LoLQ
YHULOPHVL JHUHNHQ GLOHNoH\H
\|QHOLN Do×NODPDODUD \HU YHULlPLüWLU.
11.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
g]HO7NHWLP9HUJLVL6LUNOeri/21
\D\×PODQP×üW×U %X VLUNOHUGH,
VD\×O× .DUDUQDPH
NDSVDP×QGDNL g79 LDGH WDOHpOHULQH LOLüNLQ YHULOPHVL JHUHNHQ
tabloya yöQHOLN Do×NODPDODUD
\HUYHULOPLüWLU.
11.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
0NHOOHIOHULQ +DNODU× YH gGHvleri Rehberi \D\×PODQP×üW×U Bu
rehberde PNHOOHIL\HWLQ WHVLV
edilmesinden sona erdirilmesine
NDGDU JHoHQ VUHoWH PNHOOHfOHULQ YDU RODQ KDNODU× LOH \HULQH
JHWLUPHN ]RUXQGD ROGXNODU× y
NPOONOHUH\HUYHULOPLüWLU.
11.04.2014 tarihinde Gelir
úGDUHVL%DüNDQO×ù×WDUDI×QGDQMiUDVo×ODU×Q 9HUJLVHO <NPOOkleri Rehberi \D\×PODnP×üW×U Bu
rehberde|OPKDOLQGHPLUDVo×
ODU×Q\DSPDV×JHUHNHQLüOHPOHUH
\|QHOLN KD]×UODQDQ UHKEHUGH
veraset ve úQWLNDO YHUJLVL Do×V×ndan yaS×OPDV× JHUHNHQOHU JHOLU
YHUJLVL Do×V×QGDQ \DS×OPDV× Je-
]XDWGH÷LúLNOLNOHUL
UHNHQOHU NDWPD GHùHU YHUJLVL
YH|]HOWüNHWLPYHUJLVLDo×V×QGDQ
\DS×OPDV× JHUHNHQOHUH LOLüNLQ Nonulara yer veULOPLüWLU.
17.04.2014 tarih ve 28975
6D\×O× 5HVPL *D]HWH·GH 44 Seri
No.lu Belediye Gelirleri Kanunu
*HQHO 7HEOLùL ya\×PODQP×üW×U %X
7HEOLùde; Belediye Gelirleri KaQXQX·QXQ X\JXODQPDV× LOH LOJLOL
RODUDN \D\×PODQDQ DQFDN ]aPDQOD JnFHOOLùLQL ND\EHGHQ
YH\D EHOLUOL VUHOHUGH X\JXODnPDN ]HUH o×NDU×ODQ WHEOLùOHULQ
NDOG×U×OPDV×QD \|QHOLN Do×NODPaODUD\HUYHULOPLüWLU.
17.04.2014 tarih ve 28975
6D\×O× 5HVPL *D]HWH·GH 63 Seri
No.lu Emlak Vergisi Kanunu
*HQHO 7HEOLùL ya\×PODQP×üW×U %X
7HEOLùde; Emlak Vergisi KanuQX·QXQX\JXODQPDV×LOHLOJLOLROaUDN\D\×PODQDQDQFDN]DPDnla günFHOOLùLQL ND\EHGHQ YH\D
EHOLUOL VUHOHUGH X\JXODQPDN
]HUH o×NDU×ODQ WHEOLùOHULQ NDOG×
U×OPDV×QD \|QHOLN Do×NODPDODUD
\HUYHULOPLüWLU.
18.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
*D\ULPHQNXOOHULQ (OGHQ d×NaU×OPDV×QGD9HUJLVHO<NPOOkleri Rehberi \D\×PODnP×üW×U Bu
rehberde; gelir vergisinin konusu
YH XQVXUODU× JD\ULPHQNXO DO×PVDW×P LüOHULQGH WLFDUL ND]DQo GHùHUDUW×üND]DQF×
D\U×P×JDyrimenNXORODUDNWDQ×PODQDQPDO
ve hakODU×Q QHOHU ROGXùX YH EX
PDOYHKDNODU×QHOGHQo×NDU×OPaV×V×UDV×QGDHOGHHGLOHQND]DQF×Q
QLWHOLùLVDILGHùHUDUW×ü×Q×QWHVSLWL
YHND]DQF×QKDQJLKDOOHUGHEe\DQHGLOHFHùLQHGDLUDo×NODPaODUD YH JD\ULPHQNXO DO×P- sat×
P×QGD KDV JD\ULPHQNXO DO×PVDW×P×QGD WDSX KDUF× \NPO
Où YH HPODN YHUJLVL \NPO
OùNRQXODU×QD\er verilmLüWir.

19.04.2014 tarih ve 28977
6D\×O×5HVPL*D]HWH·GHÖzel T
NHWLP 9HUJLVL *HQHO 7HEOLùL 6HUL
No: 34 \D\×PODQP×üW×U %X 7HbOLùde, g79 .DQXQXQXQ PDd-
GHVLQLQQXPDUDO×I×NUDV×Q×Q0aOL\H %DNDQO×ù×QD YHUGLùL \HWNL\H
istinaGHQ DG× JHoHQ .DQXQD
ekli (I) sa\×O× OLVWH X\JXODPDV×QD
LOLüNLQ RODUDN EX 7HEOLùLQ E|
OPQGH EHOLUWLOHQ PDOODUOD V×Q×UO×
ROPDN]HUHWHYNLIDWX\JXODPaV×QD JHoLOPHVLQH \|QHOLN Do×klamalara yer verilPLüWLU.
22.04.2014 tarih ve 28980
6D\×O× 5HVPL *D]HWH·GH Özet Finansal TablolDUD úOLüNLQ 5DSRU
9HUPHN h]HUH <DS×ODQ 'HQetimOHU %'6 +DNN×QGD 7HbOLù 7UNL\H 'HQHWLP 6WDQGDUWODU×
7HEOLùL1R \D\×PODQP×üW×UBu
7HEOLùLQ DPDF× EX 7HEOLùLQ
HNLQGH \HU DODQ g]HW )LQDQVDO
7DEORODUD úOLükin Rapor Vermek
h]HUH <DS×ODQ 'HQHWLPOHU 6WDnGDUG×Q×Q\UUOùHNoQXOPDV×G×U.

22.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
VD\×O×.XUXPODU 9HUJLVL.aQXQX 6LUNOHUL \D\×PODQP×ü
W×U %X VLUNOHU LOH \×O× ELULQFL
JHoLFL YHUJL G|QHPLQGH X\Julanacak \HQLGHQ GHùHUOHPH
RUDQ× \]GH o YLUJO
\LUPLEHüRODUDNWHVSLWHGLOPLüWLU.
24.04.2014 tarih ve 28981
6D\×O×5HVPL*D]HWH·GHg]HO+ususlar-Tek Bir Finansal Tablonun
%Dù×PV×] 'HQHWLPL úOH )LQDQVDO
7DEORODUGDNL %HOLUOL 8QVXUODU×Q
+HVDSODU×Q 9H\D .DOHPOHULQ
%Dù×PV×] 'HQHWLPL %'S 805)
+DNN×QGD 7HEOLù 7UNL\H 'HQeWLP 6WDQGDUWODU× 7HEOLùL 1R \D\×PODQP×üW×U %X 7HEOLùLQ
DPDF× EX 7HEOLùLQ HNLQGH \HU
DODQg]HO+XVXVODU-Tek Bir Finansal Tablonun Baù×PV×] 'HQHWLPL
ile Finansal Tablolardaki Belirli
8QVXUODU×Q +HVDSODU×Q YH\D .alePOHULQ %Dù×PV×] 'HQHWLPL
6WDQGDUG×Q×Q \UUOùH NRQXlPDV×G×U.
24.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
VD\×O×.XUXPODU 9HUJLVL.aQXQX 6LUNOHUL 2 \D\×PODQP×ü
W×U %X VLUNOHU LOH 25 Nisan 2014
JQ DNüDP×QD NDGDU YHULOPHVL
85
*6&0%7î/+
gereken Kurumlar Vergisi BeyannameVLQLQ YHULOPH VUHVL 29
Nisan 2014 6DO× JQ VRQXQD
NDGDUX]DW×lP×üW×U.

26.04.2014 tarih ve 28983
6D\×O× 5HVPL *D]HWH·GH Katma
'HùHU 9HUJLVL *HQHO 8\JXODPD
7HEOLùL \D\×PODQP×üW×U Bu TebliùLQ NRQXVXQX .DWPD 'HùHU
Vergisi Kanununun ilgili maddeleri ile 13/2/2011 tarihli ve 6111
VD\×O× .DQXQXQ JHoLFL QF× YH
WDULKOLYHVD\×O×9Hrgi Usul Kanununun 120 nci
PDGGHOHULQLQ 0DOL\H %DNDQO×ù×
QDYHUGLùL\HWNLOHUoHUoHYesinde
EXYHGLùHU.DQXQODUGD\DS×ODQ
G]HQOHPHOHU LOH VD\×O× .aQXQXQ X\JXODQPDV×QD LOLüNLQ
Do×NODPDODUROXüWXUPDNWaG×U.
30.04.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
<×O×QD$LW´)DDOL\HW5DSRUXµ
\D\×PODQP×üW×U*HOLUúGDUHVL %Dü
NDQO×ù×QFD LOJLOL WDUDIODU×Q YH
kamuoyunun bilgi sahibi olmaV×Q× VDùODPDN ]HUH PDOL VDyGDPO×N YH KHVDS YHUPH VRUXmOXOXùXQXQJHUHùLRODUDN\×
O×QDLOLüNLQRODUDNKD]×UODQDQ´)aDOL\HW5DSRUXµ\D\×nODQP×üW×U.
08.05.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
9HUJLOHQGLUPH 7D[DW×RQ %OWeQL·QLQ 0D\×V g]HO 6D\×V×
\D\×PODQP×üW×U %X %OWHQ EDüWD
$YUXSD %LUOLùL ROPDN ]HUH WP
GQ\DGD YHUJLOHQGLUPH DODQ×nGDNL X\JXODPD YH JHOLüPHOHULQ
G]HQOL RODUDN WDNLS HGLOHUHN
GHùHUOHQGLULOPHVL YH SD\ODü×lPDV×DPDF×yla \D\×nODQP×üW×U.
08.05.2014 tarih ve 28994
6D\×O× 5HVPL *D]HWH·GH <DW×U×mODUGD'HYOHW<DUG×PODU×+DNN×nGD .DUDU×Q 8\JXODQPDV×QD úOLü
NLQ7HEOLùGH7HEOLù1R
'HùLüLNOLN<DS×OPDV×QD'DLU7HbOLù \D\×PODQP×üW×U %X 7HEOLù LOH
V|] NRQXVX 7HEOLùin ED]× PDddeOHULQGHGHùLüLNOLNOHU\DS×OP×üW×U
09.05.2014 tarih ve 28995
6D\×O× 5HVPL *D]HWH·GH <DW×U×m-
PHY]XDWGH÷LúLNOLNOHUL
PHY]XDWGH÷LúLNOLNOHUL
ODUGD'HYOHW<DUG×PODU×+DNN×nGD .DUDUGD 'HùLüLNOLN <DS×OPaV×QD'DLUBKK No: 2014/6058 ya\×PODQP×üW×U%XKarar LOHV|]Nonusu NDUDU×Q ED]×PDGGHOHULQGH
GHùLüLNOLNOHU\DS×OP×üW×U

14.05.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
*HOLU9HUJLVL.DQXQX6LUNOHUL/97
\D\×PODQP×üW×U %X VLUNOHU LOH
Manisa ilinLQ 6RPD YH .×UNaùDo
LOoHOHUL LOH %DO×NHVLU LOLPL]LQ 6DYDü
WHSH LOoHVLQGH EXOXQDQ JHOLU YH
NXUXPODU YHUJLVL PNHOOHIOHULQLQ
*HoLFL 9HUJL %H\DQQDPH YHrPHVUHOHULX]DW×OP×üW×U.
21.05.2014 tarih ve 29006
6D\×O×5HVPL*D]HWH·GH *mUN
<|QHWPHOLùLQGH 'HùLüLNOLN <aS×OPDV×QD 'DLU <|QHWPHOLN ya\×PODQP×üW×U %X \|QHWPHOLN ile,
V|] NRQXVX \|QHWPHOLùLQ ED]×
PDGGHOHULQGH GHùLüLNOLNOHU \aS×OP×üW×U
21.05.2014 tarih ve 29006
6D\×O×5HVPL*D]HWH·GH *mUN
úüOHPOHULQLQ
.ROD\ODüW×U×OPDV×
<|QHWPHOLùL \D\×PODQP×üW×U Bu
<|QHWPHOLùLQ DPDF× \HWNLOHQGiULOPLü \NPO VWDWV LoLQJHUHNli
Do×NOamalar, ithalatta yerinde
JPUNOHPH RQD\ODQP×ü ihraFDWo× N×VPL WHPLQDW J|WU teminat u\JXODPDODU× JPUNOe-
PH LüOHPOHULQH \|QHOLN NROD\ODü
W×UPDODU LOH JPUN PHY]XDW×ndan kayQDNODQDQ GLùHU EDVLtOHüWLULOPLü uygulaPDODUD LOLüNLQ
XVXOYHHVDVODU×belirlemektir.

23.05.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
<×O×QGD 8\JXODQDFDN $sJDULgOoGH$UVDYH$UD]L0HtUHNDUH %LULP 'HùHUOHUL \D\×mODQP×üW×U. Bina, arsa ve araziler
LoLQ\×O×QDDLWX\JXODQDFDN
HPODN YHUJL GHùHULQLQ WHVSLWL LOH
ilgili asgaUL|OoGHDUVDYHDUD]L
PHWUHNDUH ELULP GHùHUOHUL \×O×QGD DUVD-arazi takdir komis\RQODU×QFDWDNGLUHGLOPLüWLU.
08+$6(%(0(6/(.0(1683/$5,1,1(7ú.(øú7ú0ú9((7ú.6g=/(û0(
YAPILMASI HAK.,1'$7(%/úø
27.03.2014 Tarih ve 28954 6D\×O×5HVPL*azete
%ù5ù1&ù%g/h0
$PDo.DSVDP'D\DQDN7DQÖPODU
YH.ÖVDOWPDODU
Amaç
MADDE 1– (1) Bu TebOLùLQ
DPDF×HWLN|ùUHQPH\|QQGH
istekOLOLN \DUDWDUDN HWLN HùLWLPL
YH HWLN GDYUDQ×ü JHOLüLPLQL VDù
ODPDN ]HUH PXKDVHEH PHsOHNPHQVXSODU×LOHEXQODU×QEDùO×
ROGXNODU×PHVOHNRGDV×DUDV×QGD
\DS×ODFDN HWLN V|]OHüPHQLQ YH
V|]OHüPH \DS×OPDV× |QFHVLQGH
meslek mensubunun tabi olaFDù× HWLN HùLWLPLQLQ XVXO YH
HVDVODU×Q×EHOLUOemektir.
Kapsam
MADDE 2– (1) 1/6/1989 taULKOL YH VD\×O× 6HUEHVW 0uKDVHEHFL 0DOL 0üDYLUOLN YH
<HPLQOL 0DOL 0üDYLUOLN .DQXQX
NDSVDP×QGD VHUEHVW PXKDVeEHFLPDOLPüDYLU\DGD\HPLnli malL PüDYLU UXKVDW× DOP×ü
PHVOHNPHQVXSODU×Q×NDSVDU
Dayanak
MADDE 3– %X 7HEOLù
WDULKOLYHVD\×O×
5HVPv *D]HWH·GH \D\×PODQDQ
Serbest Muhasebeci Mali M
üDYLUOHUYH<HPLQOL0DOL0üDYLrlerin Mesleki Faaliyetlerinde
8\DFDNODU× (WLN úONHOHU +DNN×QGD
<|QHWPHOLùLQ QFL PDGGesi,
WDULKOL YH VD\×O×
5HVPv *D]HWH·GH \D\×PODQDQ
7UNL\H 6HUEHVW 0XKDVHEHFL
0DOL 0üDYLUOHU YH <HPLQOL 0DOL
0üDYLUOHU 2GDODU× %LUOLùL <|
QHWPHOLùLQLQ QFL PDGGHVinin
ELULQFL I×NUDV×Q×Q D E H N
YH P EHQWOHUL LOH QF
maddesiQLQ ELULQFL I×NUDV×Q×Q M
NYH PEHQWOHULQHGD\DQ×OaUDNKD]×UODQP×üW×U
7DQÖPODUYHNÖVDOWPDODU
MADDE 4– %X 7HEOLùGH
JHoHQ
D %LUOLN 7UNL\H 6HUEHVW 0uKDVHEHFL 0DOL 0üDYLUOHU YH
<HPLQOL 0DOL 0üDYLUOHU 2GDODU×
%LUOLùLQL7h502%
E (WLN HùLWLP %DùO× ROGXùX
2GD LOH HWLN V|]OHüPH LP]DOama isteùLQGH RODQ PXKDVHEH
meslek menVXEXQXQ V|]OHüPH
86
*6&0%7î/+
\DSPD |QFHVLQGH NDW×ODFDù×
X]DNWDQHùLWLPYH\]\]HHùiWLP\|QWHPOHULLOH\UWOHQHùitim faaliyetlerini,
F (WLN HùLWim internet sitesi:
8]DNWDQ HùLWLP IDDOL\HWOHULQLQ
yUWOPHVL DPDF× LOH 7h502%
WDUDI×QGDQ ROXüWXUXOPXü LQWHrnet sitesini,
o0HVOHNPHQVXEX6Hrbest
0XKDVHEHFL 0DOL 0üDYLUOHU LOH
<HPLQOL0DOL0üDYLUOHUL
d) Odalar: Serbest MuhaVHEHFL 0DOL 0üDYLUOHU 2GDlaU×
LOH<HPLQOL0DOL0üDYLUOHU2GaODU×Q×
H 7(60(5 %LUOLN 7HPHO (ùitim ve Staj Merkezini,
I 7h502% (WLN .RPLWHVL
Serbest Muhasebeci Mali M
üDYLU YH <HPLQOL 0DOL 0üDYLUOerin Mesleki Faaliyetlerinde UyaFDNODU×(WLNúONHOHU+DNN×QGD<|
QHWPHOLùLQ LQFL maddesi geUHùL %LUOLN EQ\HVLQGH ROXüWXUXlPXüNRPLWH\L
ifade eder.
LGDUHNDUDUODUÕ
ù.ù1&ù%g/h0
(WLN(øLWLP
(øLWLP\|QWHPL
MADDE 5– (WLN HùLWLP
%DüEDNDQO×N .DPX *|UHYOLOHUL
(WLN .XUXOX WDUDI×QGDQ EHOLUOeQHQ HùLWLP PRGO YH HùLWLP
SURJUDP×QDX\JXQRODUDN
a) TeoriNHùLWLPNRQXODU×LoLQ
X]DNWDQHùLWLP\|QWHPLLOH%LUOLN
WDUDI×QGDQ ROXüWXUXODFDN HWLN
HùLWLPLQWHUQHWVLWHVL]HULQGHQ
E 8\JXODPDO× HùLWLP NRQuODU×LoLQ2GDODUGD\]\]HHùiWLP\|QWHPLLOH
\UWOU
(øLWLPNRQXODUÖ
MADDE 6– 8]DNWDQ HùiWLPYH\] \]HHùLWLP\|QWHmOHUL LOH \UWOHQ HWLN HùLWLP
DüDù×GDNL HùLWLP NRQXODU×Q×
kapsar:
'HQHWoLQLQEDù×PV×]O×ù×
*HUoHùH X\JXQ ILQDQVDO
UDSRUODPDQ×Q |QHPL ve ka]DQoODU×Q\|QHWLPL
úüOHWPHOHUGH VRV\DO Vorumluluk muhasebesi ve sosyal
raporlama,
úü\HULHWLùL
.OWUOHUDUDV×HWLN
úüOHWPHOHUGH HWLN RUWDP
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