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ARTICLE · 08 JANUARY 2024

SPK'dan Enflasyon Muhasebesi Açıklaması

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Sermaye Piyasası Kurulu (SPK) yılın son bülteninde Enflasyon Muhasebesi Uygulamasına ilişkin duyuru yaptı.

TurkeyFinance and Banking
Nazali Attorneys
Nazali Attorneys
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Sermaye Piyasası Kurulu (SPK) yılın son bülteninde Enflasyon Muhasebesi Uygulamasına ilişkin duyuru yaptı.

Buna göre 31.12.2023 tarihi itibariyle sona eren hesap dönemlerine ait yıllık finansal raporlardan başlamak üzere TMS 29 hükümlerini uygulamak suretiyle enflasyon muhasebesi uygulanmasına karar verildi.

Konuya ilişkin olarak şu ifadelere yer verildi;“Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından 23.11.2023 tarihinde yapılan duyuruda; Türkiye Finansal Raporlama Standartları'nı uygulayan işletmelerin 31.12.2023 tarihinde veya sonrasında sona eren yıllık raporlama dönemine ait finansal tablolarının, Türkiye Muhasebe Standardı 29 “Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama”da (TMS 29) yer alan ilgili muhasebe ilkelerine uygun olarak enflasyon etkisine göre düzeltilerek sunulması gerektiği ile kendi alanlarında düzenleme ve denetleme yapmakla yetkili olan kurum ya da kuruluşların TMS 29 hükümlerinin uygulanmasına yönelik olarak

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