Sigorta ve reas\u00fcrans \u015firketleri ile emeklilik \u015firketlerinin finansal raporlamalar\u0131 hakk\u0131nda y\u00f6netmelikte de\u011fi\u015fiklik yap\u0131lmas\u0131na dair y\u00f6netmelik Resmi Gazete\u2019de yay\u0131mland\u0131.<\/p>\n
Sigortac\u0131l\u0131k ve \u00d6zel Emeklilik D\u00fczenleme ve Denetleme Kurumu\u2019ndan (SEDDK) konuya ili\u015fkin g\u00f6nderilen bilgi notunda, 14\/7\/2007 tarihli ve 26582 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan Sigorta ve Reas\u00fcrans \u015eirketleri ile Emeklilik \u015eirketlerinin Finansal Raporlamalar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 4\u2019\u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklik ile \u015firketlerin TFRS 17 Sigorta S\u00f6zle\u015fmeleri Standard\u0131na (TFRS 17) uyum sa\u011flamalar\u0131na imk\u00e2n getirildi\u011fi ve bu durumun, SEDDK\u2019nin uluslararas\u0131 d\u00fczenlemelere uyum sa\u011flanmas\u0131 konusuna \u00f6nem verdi\u011finin bir g\u00f6stergesi oldu\u011fu aktar\u0131ld\u0131.<\/p>\n
TFRS 17 ile birlikte de\u011fi\u015fmesi gereken finansal tablolar\u0131n kapsam\u0131n\u0131n, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan yay\u0131mlanan tablolarla uyumlu olmas\u0131 i\u00e7in gerekli de\u011fi\u015fikliklerin de yap\u0131ld\u0131\u011f\u0131 bildirilen bilgi notunda \u015funlar kaydedildi:<\/p>\n
BAZI MADDELER 2024\u2019TE Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RECEK<\/b><\/p>\n
\u201cAyr\u0131ca \u015firketler taraf\u0131ndan yay\u0131mlanacak finansal raporlara ilave olarak Kurulca a\u00e7\u0131klanmas\u0131 gerekli g\u00f6r\u00fclen di\u011fer bilgilerin de a\u00e7\u0131klanmas\u0131 i\u00e7in yetki al\u0131nmaktad\u0131r. Bu do\u011frultuda TFRS 17 kapsam\u0131nda finansal raporlar\u0131n daha a\u00e7\u0131klay\u0131c\u0131 olmas\u0131n\u0131 teminen ek tablolar belirlenebilecektir.<\/p>\n
Di\u011fer taraftan, bu y\u00f6netmelikle bankac\u0131l\u0131k mevzuat\u0131 ile uyumlu olarak finansal raporlar\u0131n y\u00f6netim kurulu ba\u015fkan\u0131 ve denetim komitesi \u00fcyeleri taraf\u0131ndan da imza alt\u0131na al\u0131nmas\u0131 zorunlulu\u011fu getirilmektedir. Bahse konu de\u011fi\u015fikliklerin sistemsel d\u00f6n\u00fc\u015f\u00fcm gerektirmesi nedeniyle baz\u0131 maddelerin y\u00fcr\u00fcrl\u00fck tarihi 1 Ocak 2024 olarak d\u00fczenlenmektedir.<\/p>\n
Bununla birlikte, bu d\u00f6n\u00fc\u015f\u00fcm\u00fc h\u0131zl\u0131 tamamlayabilecek \u015firketler i\u00e7in erken uygulamaya imk\u00e2n sa\u011flanmas\u0131na y\u00f6nelik \u00e7al\u0131\u015fmalar da y\u00fcr\u00fct\u00fclecektir.\u201d (AA)<\/p>\n","protected":false},"excerpt":{"rendered":"
Sigorta ve reas\u00fcrans \u015firketleri ile emeklilik \u015firketlerinin finansal raporlamalar\u0131 hakk\u0131nda y\u00f6netmelikte de\u011fi\u015fiklik yap\u0131lmas\u0131na dair y\u00f6netmelik Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n","protected":false},"author":1,"featured_media":89875,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[1523,1487],"class_list":["post-89874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-finansal","tag-sirketleri"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/89874","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=89874"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/89874\/revisions"}],"predecessor-version":[{"id":89876,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/89874\/revisions\/89876"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/89875"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=89874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=89874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=89874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}