{"id":6269,"date":"2024-06-04T09:46:22","date_gmt":"2024-06-04T06:46:22","guid":{"rendered":"http:\/\/www.hasandemirci.com.tr\/?p=6269"},"modified":"2024-06-04T09:46:22","modified_gmt":"2024-06-04T06:46:22","slug":"turkiye-surdurulebilirlik-raporlama-standartlari-tsrs","status":"publish","type":"post","link":"http:\/\/www.hasandemirci.com.tr\/?p=6269","title":{"rendered":"T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 (TSRS)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Link ba&#287;lant&#305;l&#305; TSRS\u2019lerin siteye y&#252;klenmesi Bilindi&#287;i &#252;zere, 29 Aral&#305;k 2023 tarihli Resm\u00ee Gazete\u2019de yay&#305;mlanan T&#252;rkiye S&#252;rd&#252;r&#252;lebilirlik Raporlama St&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>T&#252;rkiye S&#252;rd&#252;r&#252;lebilirlik Raporlama Standartlar&#305; (TSRS)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a031 May&#305;s 2024 <\/div>\n<div class=\"entry-content\">\n<p>Link ba&#287;lant&#305;l&#305; TSRS\u2019lerin siteye y&#252;klenmesi<\/p>\n<p>Bilindi&#287;i &#252;zere, 29 Aral&#305;k 2023 tarihli Resm\u00ee Gazete\u2019de yay&#305;mlanan T&#252;rkiye S&#252;rd&#252;r&#252;lebilirlik Raporlama Standartlar&#305; (TSRS) 1\/1\/2024 tarihi ve sonras&#305;nda ba&#351;layan hesap d&#246;nemlerinde uygulanmak &#252;zere y&#252;r&#252;rl&#252;&#287;e girmi&#351;tir.<\/p>\n<p>TSRS 1 S&#252;rd&#252;r&#252;lebilirlikle &#304;lgili Finansal Bilgilerin A&#231;&#305;klanmas&#305;na &#304;li&#351;kin Genel H&#252;k&#252;mler standard&#305;n&#305;n 54 ve 55 inci paragraflar&#305;na g&#246;re bir i&#351;letme; s&#252;rd&#252;r&#252;lebilirlikle ilgili risk ve f&#305;rsatlar&#305;n&#305; belirlerken TSRS\u2019leri uygular ve bunlara ek olarak &#231;e&#351;itli rehberlik kaynaklar&#305;na at&#305;fta bulunur ve\/veya bunlar&#305;n uygulanabilirliklerini de&#287;erlendirir.<\/p>\n<p>TSRS 1 ve TSRS 2\u2019nin ilgili yerlerinde &#231;e&#351;itli rehberlik kaynaklar&#305;na at&#305;fta bulunulmakta, ayr&#305;ca standart h&#252;k&#252;mlerinde baz&#305; farkl&#305; standart ve d&#252;zenlemelerden bahsedilmektedir. TSRS okuyucular&#305;n&#305;n istifadelerine sunmak &#252;zere s&#246;z konusu at&#305;f ve d&#252;zenlemelere h&#305;zl&#305; eri&#351;imi sa&#287;lamak amac&#305;yla link ba&#287;lant&#305;lar&#305; standart metinlerinin i&#231;erisine der&#231; edilmi&#351;tir.<\/p>\n<p>Benzer &#231;al&#305;&#351;ma TSRS 2\u2019nin Sekt&#246;r Bazl&#305; Uygulanmas&#305;na &#304;li&#351;kin Rehber\u2019in (Taslak) nihai h\u00e2line y&#246;nelik olarak da yap&#305;lacakt&#305;r.<\/p>\n<p>Kamuoyuna sayg&#305;yla duyurulur.<\/p>\n<table>\n<tbody>\n<tr>\n<td>TSRS 1 i&#231;in\u00a0<strong><a href=\"https:\/\/kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/Surdurulebilirlik\/RaporlamaStandarti\/(KaynaklarIslenmis)_TSRS%201.pdf\">t&#305;klay&#305;n&#305;z<\/a><\/strong>.<\/td>\n<\/tr>\n<tr>\n<td>TSRS 2 i&#231;in\u00a0<strong><a href=\"https:\/\/kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/Surdurulebilirlik\/RaporlamaStandarti\/(KaynaklarIslenmis)_TSRS%202.pdf\">t&#305;klay&#305;n&#305;z<\/a><\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"clear\">\u00a0<\/div>\n<p><strong>Kaynak:<\/strong>\u00a0KGK<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Link ba&#287;lant&#305;l&#305; TSRS\u2019lerin siteye y&#252;klenmesi Bilindi&#287;i &#252;zere, 29 Aral&#305;k 2023 tarihli Resm\u00ee Gazete\u2019de yay&#305;mlanan T&#252;rkiye S&#252;rd&#252;r&#252;lebilirlik Raporlama St&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6269","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/6269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6269"}],"version-history":[{"count":0,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/6269\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6269"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.hasandemirci.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}