{"id":7167,"date":"2023-02-22T11:13:19","date_gmt":"2023-02-22T11:13:19","guid":{"rendered":"https:\/\/procjenitelji.me\/prevod-ivs-standarda-procjene-2022\/"},"modified":"2025-04-07T11:27:25","modified_gmt":"2025-04-07T11:27:25","slug":"prevod-ivs-standarda-procjene-2022","status":"publish","type":"post","link":"https:\/\/procjenitelji.me\/tr\/prevod-ivs-standarda-procjene-2022\/","title":{"rendered":"IVS De\u011ferleme Standartlar\u0131 2022"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><strong>VS 2022 ULUSLARARASI DE\u011eERLEME STANDARTLARININ \u00c7EVIRISI<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"117\" data-end=\"266\">Karada\u011f De\u011ferleme ve Adli Uzmanlar Odas\u0131, IVS De\u011ferleme Standartlar\u0131n\u0131n \u00e7evirisini yay\u0131mlam\u0131\u015ft\u0131r ve bu \u00e7eviri, onlar\u0131n ma\u011fazas\u0131ndan temin edilebilir.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"268\" data-end=\"526\">En son yay\u0131mlanan Uluslararas\u0131 De\u011ferleme Standartlar\u0131 (IVS), d\u00fcnya \u00e7ap\u0131nda de\u011ferleme uygulamalar\u0131n\u0131n uyumlu hale getirilmesine \u00f6nemli bir d\u00f6n\u00fcm noktas\u0131n\u0131 i\u015faret ediyor ve MSFI 13 \u2013 Ger\u00e7ek De\u011fer \u00d6l\u00e7\u00fcm\u00fc gerekliliklerinin uygulanmas\u0131 i\u00e7in bir temel olu\u015fturuyor.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"528\" data-end=\"801\">G\u00fcncellenmi\u015f Uluslararas\u0131 De\u011ferleme Standartlar\u0131, de\u011ferleme uzmanlar\u0131 i\u00e7in k\u00fcresel bir k\u0131lavuz olarak hizmet verecek ve yat\u0131r\u0131m kararlar\u0131, finansal raporlama ve finansal piyasa istikrar\u0131 i\u00e7in kritik olan de\u011ferlemelere kar\u015f\u0131 tutarl\u0131l\u0131k, \u015feffafl\u0131k ve g\u00fcveni te\u015fvik edecektir.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"803\" data-end=\"994\">En yeni IVS De\u011ferleme Standartlar\u0131 31 Ocak 2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir, ancak IVSC De\u011ferleme Standartlar\u0131 Kabul Komitesi, yay\u0131mland\u0131\u011f\u0131 tarihten itibaren erken kabul\u00fc te\u015fvik etmektedir.<\/p>\n<p data-start=\"803\" data-end=\"994\">\n<p class=\"\" style=\"text-align: justify;\" data-start=\"996\" data-end=\"1053\">IVS Standartlar\u0131ndaki De\u011fi\u015fiklikler ve G\u00fcncellemeler:<\/p>\n<p data-start=\"996\" data-end=\"1053\">\n<ul data-start=\"1055\" data-end=\"2507\">\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1055\" data-end=\"1166\">\n<p class=\"\" data-start=\"1057\" data-end=\"1166\"><em><strong data-start=\"1057\" data-end=\"1080\">Teknik Revizyonlar:<\/strong><\/em> G\u00fcncellemeler, 2020 ve 2021 y\u0131llar\u0131nda dan\u0131\u015f\u0131lan teknik revizyonlar\u0131 da i\u00e7ermektedir.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1167\" data-end=\"1410\">\n<p class=\"\" data-start=\"1169\" data-end=\"1410\"><em><strong data-start=\"1169\" data-end=\"1179\">Giri\u015f:<\/strong><\/em> Giri\u015f k\u0131sm\u0131, de\u011ferleme standartlar\u0131n\u0131n belirlenmesinin temel ilkelerini ve de\u011ferleme ilkelerini i\u00e7erecek \u015fekilde revize edilmi\u015ftir. Bu de\u011fi\u015fiklik, IVSC&#8217;nin de\u011ferleme standartlar\u0131n\u0131 uyumlu hale getirme \u00e7abalar\u0131n\u0131 da yans\u0131tmaktad\u0131r.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1411\" data-end=\"1622\">\n<p class=\"\" data-start=\"1413\" data-end=\"1622\"><em><strong data-start=\"1413\" data-end=\"1424\">S\u00f6zl\u00fck:<\/strong> <\/em>IVS S\u00f6zl\u00fc\u011f\u00fc, yeni terimler i\u00e7erecek \u015fekilde g\u00fcncellenmi\u015f ve ek a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. Bu de\u011fi\u015fiklik, IVSC&#8217;nin de\u011ferleme terminolojisi ve tan\u0131mlar\u0131n\u0131 uyumlu hale getirme \u00e7abalar\u0131n\u0131 yans\u0131tmaktad\u0131r.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1623\" data-end=\"1804\">\n<p class=\"\" data-start=\"1625\" data-end=\"1804\"><em><strong data-start=\"1625\" data-end=\"1643\">IVS \u00c7er\u00e7evesi:<\/strong><\/em> &#8220;Standartlara Uyum&#8221;, &#8220;Varl\u0131klar ve Y\u00fck\u00fcml\u00fcl\u00fckler&#8221;, &#8220;De\u011ferleme Uzman\u0131&#8221; ve &#8220;Yetki Alanlar\u0131&#8221; b\u00f6l\u00fcmleri, ek a\u00e7\u0131klamalar sa\u011flamak amac\u0131yla hafif\u00e7e revize edilmi\u015ftir.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1805\" data-end=\"1884\">\n<p class=\"\" data-start=\"1807\" data-end=\"1884\"><em><strong data-start=\"1807\" data-end=\"1819\">IVS 104:<\/strong><\/em> Bu b\u00f6l\u00fcme, &#8220;De\u011fer Da\u011f\u0131l\u0131m\u0131&#8221; ba\u015fl\u0131kl\u0131 yeni bir b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1885\" data-end=\"2053\">\n<p class=\"\" data-start=\"1887\" data-end=\"2053\"><em><strong data-start=\"1887\" data-end=\"1899\">IVS 105:<\/strong><\/em> Giri\u015f k\u0131sm\u0131, de\u011ferleme de\u011ferinin hesaplanmas\u0131nda tek bir yakla\u015f\u0131m\u0131n nas\u0131l kullan\u0131labilece\u011fi konusunda ek a\u00e7\u0131klamalar sa\u011flamak amac\u0131yla revize edilmi\u015ftir.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"2054\" data-end=\"2143\">\n<p class=\"\" data-start=\"2056\" data-end=\"2143\"><em><strong data-start=\"2056\" data-end=\"2068\">IVS 200:<\/strong><\/em> Giri\u015f k\u0131sm\u0131, i\u015f ve ticari \u00e7\u0131karlar\u0131 tan\u0131mlamak amac\u0131yla revize edilmi\u015ftir.<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"2144\" data-end=\"2321\">\n<p class=\"\" data-start=\"2146\" data-end=\"2321\"><em><strong data-start=\"2146\" data-end=\"2158\">IVS 230:<\/strong><\/em> G\u00fcncellenmi\u015f IVS De\u011ferleme Standartlar\u0131, &#8220;IVS 230-Stoklar&#8221; ba\u015fl\u0131kl\u0131 yeni bir b\u00f6l\u00fcm ekleyerek, maddi olmayan varl\u0131klar standard\u0131n\u0131n bir par\u00e7as\u0131 olarak sunulmu\u015ftur.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2322\" data-end=\"2507\">\n<p class=\"\" style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2507\"><em><strong data-start=\"2324\" data-end=\"2336\">IVS 400:<\/strong><\/em> Giri\u015f k\u0131sm\u0131, bu b\u00f6l\u00fcm\u00fcn tar\u0131m ve arazi de\u011ferlemesini i\u00e7erdi\u011fini ve kay\u0131ts\u0131z ve ortak arazilerin de\u011ferlemesini kapsad\u0131\u011f\u0131n\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturacak \u015fekilde revize edilmi\u015ftir.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Komora procjenitelja i sudskih vje\u0161taka Crne Gore objavila je prevod IVS Standarda procjene.<\/p>\n","protected":false},"author":7,"featured_media":7056,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[76],"tags":[],"_links":{"self":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/posts\/7167"}],"collection":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/comments?post=7167"}],"version-history":[{"count":5,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/posts\/7167\/revisions"}],"predecessor-version":[{"id":7931,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/posts\/7167\/revisions\/7931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/media\/7056"}],"wp:attachment":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/media?parent=7167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/categories?post=7167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/tags?post=7167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}