İflas Ertelemesinde Ticari Alacak Karşılığı Ayırmanın Finansal Raporlama Stanadrtları Açısından Değerlendirilmesi

İflas erteleme kavramı, borca batık durumda olan bir sermaye şirketi ya da kooperatifinin belli mevzuat kuralları çerçevesinde iflastan kurtulmayı hedefleyen bir düzenleme olarak tanımlanmaktadır. Ekonomik anlamda likidite güçlüğü çeken firmaların, mevcut faaliyet kârlılığının düşük olması nedeniyle, iflas ertelemesinde iyileştirme projesine ilişkin işleyen teşebbüs değerleri sorgulanabilmektedir. Bu çalışmada, iflas ertelemesinde ticari alacak karşılığı ayırmanın finansal raporlama standartları bağlamında değerlendirilmesine yer verilmiştir. Ticari alacaklara karşılık ayrılması, gerek vergi kanunlarında ve gerekse de finansal raporlama standartları kapsamında ihtiyari olduğu sonucuna varılabilir.

Anahtar Kelimeler:

İflas Ertelemesi, Şüpheli Alacak Karşılığı, Finansal Raporlama Standartları

Evaluation of Account Receivables from the Suspension of Bankruptcy of Financial Reporting Standards

The concept of suspension of bankruptcy is defined as an arrangement aimed at protecting a capital company or a cooperative that is a sinking state in a framework of certain regulatory rules. Firms facing economic liquidity distress have questionable going concern value due to low current operating profitability to recover Project in the suspension of bankruptcy. In this study, it has been evaluated to determine the provision for trade receivables on bankruptcy in the context of financial reporting standards. The findings show that provision for trade receivables can be resulted in reserve in both tax laws and financial reporting standards.

Keywords:

Suspension of Bankrupcy, Doubtful Account Receivables, Financial Reporting Standards,

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Ancak kefalet borçlarının, kefil yönünden risk teşkil edip etmediği değerlendirilmeden, kefil olan ve iflas erteleme talebinde bulunan Şirket lehine yorumlanarak doğrudan dikkate alınması, bir takım haksız kazanımlara da sebebiyet verebilecektir. Bu nedenle asıl borçlu konumundaki Şirketin ve varsa başkaca teminat verenlerin de mali durumlarının incelenmesi ve kefalete konu borçları ödeme güçlerinin değerlendirme kapsamına alınması gerekmektedir. Ancak, Yargıtay’ın 23. H.D.’nin /3289 E., 2015/7 K. ve12/01/2015 Tarihli İlamı da şu şekildedir; “Davacı Servus Bilgisayar
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