Aktüeryal değerleme yöntemi, işten ayrılma durumunda çalışanlara sağlanan fayda ve yükümlülüğün bilanço tarihinden sonra ödenmesi halinde yapılan iskontodur. Aktüeryal değerleme yöntemi ile ilgili bilgilere; (19) Numaralı Çalışanlara Sağlanan Faydalar standardında yer verilmiştir. Çalışanlara sağlanan faydalar, çalışanların hizmetleri karşılığında işletme tarafından sağlanan her türlü faydadır. Kısa vadeli faydalar, işten ayrılma sonrası sağlanan faydalar, uzun vadeli faydalar ve işten çıkarma tazminatları şeklinde sınıflandırılmaktadır. Aktüeryal değerleme yöntemi konusu ile ilgili Uluslararası Muhasebe Standartları Kurulu ile Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu tarafından değişiklik yapılmıştır. Aktüeryal kayıp ve kazanç tutarı gerçekleştiği anda özkaynaklarda muhasebeleştirilmesi gerektiği yapılan değişiklikler arasındadır. Kayıp veya kazancın gelir tablosuna aktarılmadan özkaynaklara aktarılan kayıp ve kazançlar ilerleyen dönemlerde gelir tablosuna devredilememesi konusunda açıklamalara yer verilmiştir. Aktüeryal kayıp ve kazanç aktüeryal varsayımlarla gerçekleşen arasındaki farklar ve bu varsayımlardaki değişikliklerden kaynaklanan kısımdan oluşmaktadır. Bu değişikliklere; demografik varsayımlardan kaynaklanan kayıp ve kazanç, makro ekonomik varsayımlardan kaynaklanan kayıp ve kazanç, popülâsyon değişikliği ve işten ayrılma varsayımlarından kaynaklanan kayıp ve kazançları örnek olarak verebiliriz. Konuya yönelik hem Uluslararası Muhasebe Standartlarında hem de Türkiye Muhasebe Standartlarında benzer çalışmalar yapılmıştır. Bu çalışmanın hazırlanmasındaki amaç; aktüeryal değerleme yönteminin (19) Numaralı Çalışanlara Sağlanan Faydalar Standardına göre değerlemesinin ve muhasebeleştirilmesinin nasıl olduğuna yönelik bilgi vermektir. Aktüeryal değerleme yöntemi konusuna Uluslararası ve Türkiye Muhasebe Standartlarına göre açıklamalar yapılarak örneklerle anlatılmıştır

Actuarial is a French word. The concept is based on insurance risks and statistics. Actuarial are estimated liability under the defined benefit plan. Retirement benefits are often used for calculating costs. Costs should be applied according to the actuarial assumptions and actuarial valuation. Actuarial calculations, benefits, actuarial assumptions, economic assumptions, actuarial cost method, the actuarial valuation of assets, the annual required contribution of the employer should be consistent with the loss and increases. The actuarial valuation method is discounted with the benefits and obligations of the employee to leave work when they are paid after the balance sheet date. Information on the actuarial valuation method (19) Benefits to Employees are given a numbered standard. Benefits provided to employees, service employees are all kinds of benefits provided by the company in return. Short-term employee benefits are salaries, wages and social security contributions, paid annual leave or paid sick leave, profit paid during the period it serves the employees of twelve months following the last-sharing and bonuses, to help non-monetary provided to current employees health, housing, the such as benefits. The long-term employee benefits are long compensated absences such as long-service or sabbatical leave, jubilee or other long-service benefits, long-term disability benefits, the time they serve about the employees on paid two months or more after profit-sharing or bonus liabilities as of the end of the period in which the acquisition of twelve months or more who are eligible deferred compensation will be earned after. Short-term benefits to employees are as follows: a) Salaries, wages and social security benefits b) Paid annual leave or paid sick leave c) Final profit-sharing and bonuses d) Non-monetary benefits provided to current employees (health care, housing, food aid etc.) Long-term benefits to employees: a) Long paid leave, such as long-service or sabbatical leave b) Jubilee or other long-service benefits c) Long-term disability benefits d) The duration of the employees serve about twelve months or more after the profit-sharing or bonus payable debts e) Deferred compensation For actuarial valuations has been amended by The International Accounting Standards Board with Public Oversight Accounting and Auditing Standards Authority. These changes is recognized in equity the moment that the amount of actuarial gains and losses realized. Actuarial gain or losses can not be postponed being transferred to the income statement using the corridor method. The gain and losses aren't transferred the income statement in future periods. These Changes: Introducing a requirement to fully recognise changes in the net defined benefit liability including immediate recognition of defined benefit costs, and require disaggregation of the overall defined benefit cost into components and requiring the recognition of remeasurements in other comprehensive income (corridor approach). Clarification of miscellaneous issues, including the classification of employee benefits, current estimates of mortality rates, tax and administration costs and risksharing and conditional indexation features. Actuarial gain and losses are the difference between actual assumptions and estimated assumptions. Changes in assumptions are the present value of liabilities in the increases and decreases. These changes are gain and losses arising from demographic assumptions, gains and losses arising from macro economic assumptions, loss and gain the populations of the change and redundancy hypothesis. The actuarial valuations method is applied in corridor method and capital approach. Corridor method is not foreseen approach to now be recognized unless it is larger than the normal acceptable limit. Actuarial gain and losses is not immediately accounted in the current period the present value of the defined benefit obligation and the plan made little difference is larger than 10% of the fair value of the asset. In this case 10% of the actuarial fluctuations in the corridor is due to within normal limits. Capital approach is the approach adopted all of the class recognized directly in other comprehensive income in the shareholders' equity account to the actuarial gain and losses. Equity approach recognized all actuarial gain and losses therefore does not have any unrecognized actuarial gains and losses. Arising gain and losses as of each period will be deducted. Case Study: Employee B's liabilities amounted to an increase in the current period will quit, current service cost and interest cost information is as follows: a) Increase in current liabilities 3.250.-, interest costs 100.-, current service cost 1.350.- b) Increase in current liabilities 1.120.-, interest costs 150.-, current service cost 1.230.- The calculation of actuarial gain and losses: a) Actuarial gain and losses = 3.250 – 100 – 1.350 = 1.800 Actuarial losses b) Actuarial gain and losses = 1.120 – 150 – 1.230 = -260 Actuarial gain According to the standard, actuarial gain and losses of the business must be recognized in the period they are incurred but for all of these applications need to execute both the defined benefit plan actuarial gains and losses. In the long term, actuarial gain and losses enter in an account each other. Actuarial gains and losses, if the missing 555 ACTUARIAL GAIN AND LOSSES on account of the debt, you will be accounted to credit entry to these accounts.Businesses according to the information contained in the standard; the actuarial gain and losses, gain and losses arising from demographic assumptions forming the amount of gain and losses arising from macroeconomic assumptions must parse according to reasons such as gain and losses arising from changes in populations and the separation hypothesis. Businesses must disclose in the notes to the financial statements information on the actuarial valuation method. Notes of Financial statements should be given information about the cash flow expected to occur in the future. According to the standard, making arrangements with the valuation, accounting and reporting, there can be eliminated this confusion. The Information of topic is given in the (19) numbered International and Turkey Accounting Standards. This study is based on actuarial valuation methods according to the accounting standards accounted and valuation of inventory valuation measures about are given information. In this paper, the concept of actuarial valuation methods its valuation, the subjects of accounting of the actuarial valuation methods are discussed with examples according to the International and Turkey Accounting Standards.