Y\u00fcksek enflasyona milyonlarca dar gelirlinin yan\u0131 s\u0131ra i\u015f d\u00fcnyas\u0131ndan da ciddi \u015fik\u00e2yetler gelmeye devam ediyor. Ticaret ve sanayi odalar\u0131ndan sonra TOBB Ba\u015fkan\u0131 Rifat Hisarc\u0131kl\u0131o\u011flu da “Enflasyon muhasebesi firmalar\u0131m\u0131z i\u00e7in zorunlu bir ihtiya\u00e7 haline geldi” a\u00e7\u0131klamas\u0131nda bulundu.<\/b><\/p>\n
Enflasyonun yol a\u00e7t\u0131\u011f\u0131 tahribat\u0131 \u00f6nlemek i\u00e7in enflasyon muhasebesine bir an \u00f6nce ge\u00e7ilmesi \u00e7a\u011fr\u0131s\u0131na T\u00fcrkiye Odalar ve Borsalar Birli\u011fi (TOBB) Ba\u015fkan\u0131 Rifat Hisarc\u0131kl\u0131o\u011flu da kat\u0131ld\u0131.<\/p>\n
Sosyal medya hesab\u0131 \u00fczerinden a\u00e7\u0131klama yapan Hisarc\u0131kl\u0131o\u011flu, \u201cEnflasyon muhasebesi firmalar\u0131m\u0131z i\u00e7in zorunlu bir ihtiya\u00e7 haline geldi. \u0130\u015f d\u00fcnyas\u0131 olarak bu konuda gerekli ad\u0131mlar\u0131n at\u0131lmas\u0131n\u0131 bekliyoruz\u201d dedi.<\/p>\n
SANAY\u0130 VE T\u0130CARET ODALARI DA TALEP ED\u0130YOR<\/b><\/p>\n
Enflasyon muhasebesine ge\u00e7ilmesine y\u00f6nelik \u00fclke genelindeki sanayi ve ticaret odalar\u0131ndan da talepler geliyor.<\/p>\n
\u00d6nceki aylarda Ankara Sanayi Odas\u0131 (ASO) Ba\u015fkan\u0131 Nurettin \u00d6zdebir de y\u00fcksek enflasyonun k\u00e2rlar\u0131 ve sermayeyi eritti\u011fini, bunun firmalarda ciddi tahribata yol a\u00e7abilece\u011fini s\u00f6ylemi\u015fti.<\/p>\n
\u00d6zdebir, kurdaki art\u0131\u015f\u0131n ithalat\u0131 pahal\u0131 hale getirdi\u011fi, bu nedenle ihracatta yeterince rekabet avantaj\u0131 sa\u011flanamad\u0131\u011f\u0131 uyar\u0131s\u0131nda da bulunmu\u015ftu.<\/p>\n
A\u011fustos ay\u0131nda Hazine ve Maliye Bakan\u0131 Nureddin Nebati\u2019yi ziyaret eden Ankara Ticaret Odas\u0131 (ATO) Y\u00f6netim Kurulu Ba\u015fkan\u0131 G\u00fcrsel Baran da \u201c\u0130\u015fletmeler i\u00e7in enflasyon muhasebesi zorunluluk halini alm\u0131\u015ft\u0131r\u201d demi\u015fti.<\/p>\n
Baran, enflasyon nedeniyle i\u015fletmelerin sermayeleri eridi\u011fi halde s\u00fcrekli k\u00e2r ediyor gibi g\u00f6r\u00fcnd\u00fc\u011f\u00fcn\u00fc s\u00f6ylemi\u015fti.<\/p>\n
Sabanc\u0131 Holding CFO’su Orhun K\u00f6stem ise yaz aylar\u0131nda yapt\u0131\u011f\u0131 a\u00e7\u0131klamada \u201cEnflasyon muhasebesi konusunda haz\u0131rl\u0131klar yap\u0131yoruz\u201d demi\u015fti.<\/p>\n
ENFLASYON MUHASEBES\u0130 NED\u0130R?<\/b><\/p>\n
Vergi usul kanuna g\u00f6re, son 3 y\u0131lda Yurt \u0130\u00e7i \u00dcFE endeksinde toplamda y\u00fczde 100 art\u0131\u015f olursa, i\u00e7inde bulunulan y\u0131lda da y\u00fczde 10’nu a\u015fan bir art\u0131\u015f varsa, enflasyon muhasebesi uygulanmas\u0131 gerekiyor.<\/p>\n
T\u00dc\u0130K\u2019in son a\u00e7\u0131klad\u0131\u011f\u0131 veriler, \u00dcFE\u2019nin yeni rekorlar k\u0131rd\u0131\u011f\u0131n\u0131 ortaya koyuyor.<\/p>\n
Buna g\u00f6re, Yurti\u00e7i \u00dcretici Fiyat Endeksi (Y\u0130-\u00dcFE) ekimde ayl\u0131k y\u00fczde 7,83, y\u0131ll\u0131k ise y\u00fczde 157,69 oran\u0131nda artt\u0131.<\/p>\n
Eyl\u00fclde y\u00fczde 83,45 olan y\u0131ll\u0131k t\u00fcketici enflasyonu (T\u00dcFE) ise ekimde y\u00fczde 85,51 y\u00fckseldi. Bu enflasyon oran\u0131, 24 y\u0131l\u0131n yeni zirvesi oldu.<\/p>\n
Enflasyon muhasebesi di\u011fer yandan, parasal olmayan de\u011ferlerin (stoklar, maddi ve maddi olmayan duran varl\u0131klar ve benzerleri), enflasyon d\u00fczeltmesinde dikkate al\u0131nacak tutarlar\u0131n\u0131n d\u00fczeltme katsay\u0131s\u0131 (enflasyon oran\u0131-\u00dcFE gibi) ile \u00e7arp\u0131lmas\u0131 sonucunda, finansal tablonun ait oldu\u011fu tarihteki sat\u0131n alma g\u00fcc\u00fc cinsine en yak\u0131n \u015fekilde hesaplanmas\u0131 olarak tan\u0131mlanabilir.<\/p>\n
Y\u00fcksek enflasyon d\u00f6nemlerinde, enflasyonun mali tablolar \u00fczerindeki etkilerinin giderilmesine y\u00f6nelik d\u00fczeltici i\u015flemler yap\u0131lmas\u0131 gerekir ve bu yap\u0131lan teknik d\u00fczeltmeler \u201cEnflasyon Muhasebesi\u201d olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Y\u00fcksek enflasyona milyonlarca dar gelirlinin yan\u0131 s\u0131ra i\u015f d\u00fcnyas\u0131ndan da ciddi \u015fik\u00e2yetler gelmeye devam ediyor. Ticaret ve sanayi odalar\u0131ndan …<\/p>\n","protected":false},"author":1,"featured_media":51657,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[60,4082,83],"class_list":["post-51656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-enflasyon","tag-enflasyon-muhasebesi","tag-is"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/51656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=51656"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/51656\/revisions"}],"predecessor-version":[{"id":51658,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/51656\/revisions\/51658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/51657"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=51656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=51656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=51656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}