{"id":3773,"date":"2022-02-15T02:37:36","date_gmt":"2022-02-14T23:37:36","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/2022-yilinda-uygulanmasi-gereken-enflasyon-muhasebesi-ertelemesi\/"},"modified":"2022-02-15T02:37:36","modified_gmt":"2022-02-14T23:37:36","slug":"2022-yilinda-uygulanmasi-gereken-enflasyon-muhasebesi-ertelemesi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/2022-yilinda-uygulanmasi-gereken-enflasyon-muhasebesi-ertelemesi\/","title":{"rendered":"2022 Y\u0131l\u0131nda Uygulanmas\u0131 Gereken Enflasyon Muhasebesi Ertelemesi"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 24.01.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/10<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>20.01.2022 tarihinde kabul edilen 7352 Say\u0131l\u0131 Kanun ile \u015fartlar olu\u015ftu\u011fu i\u00e7in 2022 y\u0131l\u0131nda uygulanmas\u0131 gereken Enflasyon Muhasebesi 2023 y\u0131l\u0131 sonuna kadar ertelenmi\u015ftir.<\/p>\n<p>Ge\u00e7ici vergi d\u00f6nemleri de dahil olmak \u00fczere 2021 ve 2022 hesap d\u00f6nemleri (kendilerine \u00f6zel hesap d\u00f6nemi tayin edilenlerde 2022 ve 2023 y\u0131l\u0131nda biten hesap d\u00f6nemleri itibar\u0131yla) ile 2023 hesap d\u00f6nemi ge\u00e7ici vergi d\u00f6nemlerinde m\u00fckerrer 298 inci madde kapsam\u0131ndaki enflasyon d\u00fczeltmesine ili\u015fkin \u015fartlar\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mali tablolar enflasyon d\u00fczeltmesine tabi tutulmaz.<\/p>\n<p>M\u00fckerrer 298 inci maddenin (\u00c7) f\u0131kras\u0131 uygulamas\u0131 a\u00e7\u0131s\u0131ndan, birinci f\u0131krada enflasyon d\u00fczeltmesi yap\u0131lmayaca\u011f\u0131 belirtilen d\u00f6nemler enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fmedi\u011fi d\u00f6nem olarak de\u011ferlendirilir.<\/p>\n<p>31\/12\/2023 tarihli mali tablolar, enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n enflasyon d\u00fczeltmesine tabi tutulur. Yap\u0131lan enflasyon d\u00fczeltmesinden kaynaklanan k\u00e2r\/zarar fark\u0131 ge\u00e7mi\u015f y\u0131llar k\u00e2r\/zarar\u0131 hesab\u0131nda g\u00f6sterilir. Bu \u015fekilde tespit edilen ge\u00e7mi\u015f y\u0131l k\u00e2r\u0131 vergiye tabi tutulmaz, ge\u00e7mi\u015f y\u0131l zarar\u0131 zarar olarak kabul edilmez.<\/p>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 24.01.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/10 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 20.01.2022 tarihinde kabul edilen 7352 Say\u0131l\u0131 Kanun ile \u015fartlar olu\u015ftu\u011fu i\u00e7in 2022 y\u0131l\u0131nda uygulanmas\u0131 gereken Enflasyon Muhasebesi 2023 y\u0131l\u0131 sonuna kadar ertelenmi\u015ftir. Ge\u00e7ici vergi d\u00f6nemleri de dahil olmak \u00fczere 2021 ve 2022 hesap d\u00f6nemleri (kendilerine \u00f6zel hesap d\u00f6nemi tayin edilenlerde 2022 ve 2023 y\u0131l\u0131nda&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3773"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3773\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media\/3769"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}