Resmi Gazete’nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan tebli\u011fe g\u00f6re, \u015firketlerin borca bat\u0131k olma durumu hesab\u0131nda kur fark\u0131 zarar\u0131 2024 ba\u015f\u0131na kadar dikkate al\u0131nmayacak.<\/b><\/p>\n
T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde \u015firketlerin sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zarar\u0131n\u0131n tamam\u0131 2024 y\u0131l\u0131 ba\u015f\u0131na kadar dikkate al\u0131nmayacak.<\/p>\n
T\u00fcrk ticaret kanununun 376. maddesinin uygulanmas\u0131na ili\u015fkin esaslar kapsam\u0131nda, \u015firketlerde sermayenin kayb\u0131 veya borca bat\u0131k olma durumlar\u0131nda uyulacak esaslar\u0131 d\u00fczenleyen tebli\u011fde de\u011fi\u015fikli\u011fe gidildi.<\/p>\n
2024\u2019E UZATILDI<\/b><\/p>\n
Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan tebli\u011fle ge\u00e7ici 1. maddede yap\u0131lan d\u00fczenlemeye g\u00f6re, 1 Ocak 2023 olan s\u00f6z konusu zaman s\u0131n\u0131r\u0131 1 Ocak 2024 olarak de\u011fi\u015ftirildi.<\/p>\n
Yeni d\u00fczenlemeye g\u00f6re, T\u00fcrk ticaret kanununun 376. maddesi kapsam\u0131nda sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, hen\u00fcz ifa edilmemi\u015f yabanc\u0131 para cinsi y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011fan kur fark\u0131 zararlar\u0131n\u0131n tamam\u0131 ile 2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortismanlar ve personel giderlerinin toplam\u0131n\u0131n yar\u0131s\u0131 2024 y\u0131l\u0131 ba\u015f\u0131na kadar dikkate al\u0131nmayabilecek. (REUTERS)<\/p>\n","protected":false},"excerpt":{"rendered":"
Resmi Gazete’nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan tebli\u011fe g\u00f6re, \u015firketlerin borca bat\u0131k olma durumu hesab\u0131nda kur fark\u0131 zarar\u0131 2024 ba\u015f\u0131na kadar …<\/p>\n","protected":false},"author":1,"featured_media":52002,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[4991],"class_list":["post-52001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-4991"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/52001","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=52001"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/52001\/revisions"}],"predecessor-version":[{"id":52003,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/52001\/revisions\/52003"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/52002"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=52001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=52001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=52001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}