{"id":4014,"date":"2024-05-22T23:43:42","date_gmt":"2024-05-22T19:43:42","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=4014"},"modified":"2024-05-24T17:22:58","modified_gmt":"2024-05-24T13:22:58","slug":"kamu-hukuku-kuruluslarinin-mali-tablolarinin-hazirlanmasi","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/","title":{"rendered":"Kamu t\u00fczel ki\u015filerinin mali tablolar\u0131n\u0131n haz\u0131rlanmas\u0131\u00a0"},"content":{"rendered":"<p>Kamu t\u00fczel ki\u015filerinin mali tablolar\u0131 Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na (UFRS) uygun olarak haz\u0131rlanmaktad\u0131r. Muhasebe, ilgili icra otoritesi taraf\u0131ndan onaylanan muhasebe kurallar\u0131na g\u00f6re bu standartlara uygun olarak ger\u00e7ekle\u015ftirilir. Azerbaycan Cumhuriyeti Merkez Bankas\u0131 Y\u00f6netim Kurulu, Azerbaycan Cumhuriyeti merkez bankas\u0131n\u0131n muhasebe kurallar\u0131n\u0131 belirler.<\/p>\n<h3>Mali tablolar nas\u0131l haz\u0131rlan\u0131r?<\/h3>\n<p>A\u00e7\u0131k ve kapal\u0131 \u00f6zel e\u011fitim kurumlar\u0131, sa\u011fl\u0131k kurumlar\u0131, yetimhaneler, sosyal hizmet kurumlar\u0131, mesleki e\u011fitim kurumlar\u0131, okul \u00f6ncesi e\u011fitim kurumlar\u0131, genel e\u011fitim okullar\u0131, orta\u00f6\u011fretim ihtisas e\u011fitim kurumlar\u0131, y\u00fcksek\u00f6\u011fretim kurumlar\u0131, \u00f6zel e\u011fitim kurumlar\u0131 ve devlet taraf\u0131ndan olu\u015fturulan aile tipi kurumlar ve belediye k\u00fc\u00e7\u00fck bir grup evi gerekli mali tablolar\u0131 a\u015fa\u011f\u0131daki s\u0131raya g\u00f6re haz\u0131rlar:<\/p>\n<ul>\n<li>T\u00fcz\u00fck giri\u015fimci faaliyette bulunma hakk\u0131n\u0131 sa\u011fl\u0131yorsa:\n<ul>\n<li>K\u00fc\u00e7\u00fck ve Orta \u00d6l\u00e7ekli \u0130\u015fletmelere Y\u00f6nelik Uluslararas\u0131 Finansal Raporlama Standartlar\u0131;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>veya tercihlerine ba\u011fl\u0131 olarak<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na uygun olarak;<\/li>\n<\/ul>\n<\/li>\n<li>Kamu Sekt\u00f6r\u00fcne \u0130li\u015fkin Uluslararas\u0131 Muhasebe Standartlar\u0131 uyar\u0131nca, esas s\u00f6zle\u015fmede giri\u015fimci faaliyette bulunma hakk\u0131 \u00f6ng\u00f6r\u00fclmemi\u015fse.<\/li>\n<\/ul>\n<p>Bir veya daha fazla ba\u011fl\u0131 kamu t\u00fczel ki\u015fili\u011fine veya ekonomik birli\u011fe sahip olan bir kamu t\u00fczel ki\u015fili\u011fi, mali tablolar\u0131na ek olarak birle\u015fik (konsolide) mali tablolar haz\u0131rlamak zorundad\u0131r.<\/p>\n<h3>Mali tablolar ne zaman sunulmal\u0131d\u0131r?<\/h3>\n<p>Kamu t\u00fczel ki\u015filerinin mali raporlar\u0131n\u0131n raporlama d\u00f6nemi, Muhasebe Kanununun 11&#039;inci maddesinde \u00f6ng\u00f6r\u00fclen s\u00fcrelere g\u00f6re belirlenmektedir.<\/p>\n<p>Raporlama d\u00f6neminin bitiminden sonra kamu t\u00fczel ki\u015fileri:<\/p>\n<ul>\n<li>bir sonraki y\u0131l\u0131n 30 Nisan tarihine ait y\u0131ll\u0131k raporlar;<\/li>\n<li>en ge\u00e7 bir sonraki y\u0131l\u0131n 30 Haziran tarihine kadar konsolide mali tablolar\u0131n\u0131 sunmalar\u0131 gerekmektedir.<\/li>\n<\/ul>\n<h3>Kamu t\u00fczel ki\u015fileri mali tablolar\u0131n\u0131 kime sunar?<\/h3>\n<p>Kamu t\u00fczel ki\u015fileri y\u0131ll\u0131k mali tablolar ve konsolide mali tablolar sunar:<\/p>\n<ul>\n<li>Ba\u011fl\u0131 oldu\u011fu \u00fcst kurulu\u015fa veya;<\/li>\n<li>konsolide mali tablolar\u0131 derleyen bir kamu t\u00fczel ki\u015fili\u011fi;<\/li>\n<li>yasa ve y\u00f6netmeliklerle tan\u0131mlanan ki\u015filere;<\/li>\n<li>bunlar\u0131n yoklu\u011funda kurucuya.<\/li>\n<\/ul>\n<p>Kamu t\u00fczel ki\u015filerinin ilgili icra otoritesi taraf\u0131ndan olu\u015fturulan konsolide mali tablolar\u0131 ve y\u0131ll\u0131k mali tablolar\u0131 <em><u>denet\u00e7i g\u00f6r\u00fc\u015f\u00fc ile ortak kurucuya<\/u><\/em> sunarlar.<\/p>\n<p>Kamu borcunun harcanmas\u0131na ili\u015fkin projelere kat\u0131lan veya devlet garantili kredi alan, belirli yetkilerin yerine getirilmesiyle ilgili olarak devlet b\u00fct\u00e7esinden s\u00fcbvansiyon, s\u00fcbvansiyon, hibe veya fon alan kamu t\u00fczel ki\u015fileri (bu maddede belirtilenler hari\u00e7). Madde 12-1.2) y\u0131ll\u0131k mali raporlar\u0131 ve konsolide mali tablolar\u0131 sunacakt\u0131r <em><u>Denet\u00e7inin g\u00f6r\u00fc\u015f\u00fc ile birlikte ilgili idari makama iletilmesi<\/u><\/em> sunarlar.<\/p>\n<p>Ana s\u00f6zle\u015fmesi mali tablolar\u0131n yay\u0131nlanmas\u0131n\u0131 \u00f6ng\u00f6ren konsolide mali tablolar\u0131n (Madde 12-1.2&#039;de belirtilenler hari\u00e7) ayn\u0131 zamanda derlenmesi ve <a href=\"https:\/\/e-qanun.az\/framework\/5458\">&quot;Muhasebe hakk\u0131nda&quot;<\/a> Kanunun 12-1.7 ve 12-1.8 maddelerinde belirtilen kamu t\u00fczel ki\u015fileri y\u0131ll\u0131k mali tablolar ve konsolide mali tablolar sunar. <em><u>bas\u0131nda veya resmi internet sitelerinde yer alan denet\u00e7i g\u00f6r\u00fc\u015f\u00fc ile birlikte <\/u><\/em>yay\u0131nl\u0131yorlar.<sup>\u00a0<\/sup><\/p>\n<p>Kamu t\u00fczel ki\u015fileri y\u0131ll\u0131k ve konsolide (konsolide) mali tablolar\u0131n\u0131 yay\u0131mlarken, bunlar\u0131n ba\u011fl\u0131 kamu t\u00fczel ki\u015fileri de mali tablolar\u0131n\u0131 yay\u0131mlar. <em><u>yay\u0131nlamazlar.<\/u><\/em><\/p>\n<p>Kamu t\u00fczel ki\u015fileri <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanunu&#039;na<\/a> Bu Kanun uyar\u0131nca vergi dairesine sunulan raporlar, bu Kanunun gereklerine uygun olarak sunulan mali raporlar\u0131n yerine ge\u00e7mez.<\/p>\n<p><strong>Macis Dan\u0131\u015fmanl\u0131k \u015firketi olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/strong><\/p>\n<h3><strong>AYRICA BAKINIZ: <a href=\"https:\/\/www.macisconsulting.az\/tr\/muhasebede-hatalari-onlemek-icin-7-kirmizi-kural\/\">Muhasebede hatalar\u0131 \u00f6nlemek i\u00e7in 7 alt\u0131n kural<\/a><\/strong><\/h3>","protected":false},"excerpt":{"rendered":"<p>Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131 Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131na (IFRS) uy\u011fun olaraq t\u0259rtib edilir. M\u00fchasibat u\u00e7otu bu standartlara uy\u011fun olaraq m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edil\u0259n u\u00e7ot qaydalar\u0131na \u0259sas\u0259n apar\u0131l\u0131r. AR m\u0259rk\u0259zi bank\u0131nda m\u00fchasibat u\u00e7otunun apar\u0131lmas\u0131 qaydalar\u0131n\u0131 is\u0259 AR M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259ti m\u00fc\u0259yy\u0259nl\u0259\u015fdirir. Maliyy\u0259 hesabatlar\u0131 hans\u0131 qaydada t\u0259rtib olunur? D\u00f6vl\u0259t v\u0259 b\u0259l\u0259diyy\u0259 t\u0259r\u0259find\u0259n&#8230;<\/p>","protected":false},"author":1,"featured_media":4015,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[153],"class_list":["post-4014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","tag-maliyy-hesabatlari"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0 - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131 Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131na (IFRS) uy\u011fun olaraq t\u0259rtib edilir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.macisconsulting.az\/tr\/kamu-hukuku-kuruluslarinin-mali-tablolarinin-hazirlanmasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0 - Macis Consulting\" \/>\n<meta property=\"og:description\" content=\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131 Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131na (IFRS) uy\u011fun olaraq t\u0259rtib edilir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.macisconsulting.az\/tr\/kamu-hukuku-kuruluslarinin-mali-tablolarinin-hazirlanmasi\/\" \/>\n<meta property=\"og:site_name\" content=\"Macis Consulting\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/macisconsulting.az\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-22T19:43:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-24T13:22:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2024\/05\/yh.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"796\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Macis Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Macis Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/\"},\"author\":{\"name\":\"Macis Consulting\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#\\\/schema\\\/person\\\/c5b44bb5ffd5db0b8c2a11eafe9681ae\"},\"headline\":\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0\",\"datePublished\":\"2024-05-22T19:43:42+00:00\",\"dateModified\":\"2024-05-24T13:22:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/\"},\"wordCount\":936,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.macisconsulting.az\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/yh.jpg\",\"keywords\":[\"Maliyy\u0259 hesabatlar\u0131\"],\"articleSection\":[\"Qanunvericilik\"],\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/\",\"url\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/\",\"name\":\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0 - Macis Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.macisconsulting.az\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/yh.jpg\",\"datePublished\":\"2024-05-22T19:43:42+00:00\",\"dateModified\":\"2024-05-24T13:22:58+00:00\",\"description\":\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131 Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131na (IFRS) uy\u011fun olaraq t\u0259rtib edilir.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.macisconsulting.az\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/yh.jpg\",\"contentUrl\":\"https:\\\/\\\/www.macisconsulting.az\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/yh.jpg\",\"width\":1200,\"height\":796,\"caption\":\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.macisconsulting.az\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#website\",\"url\":\"https:\\\/\\\/www.macisconsulting.az\\\/\",\"name\":\"Macis Consulting\",\"description\":\"M\u00fchasibatl\u0131q, audit v\u0259 h\u00fcquq xidm\u0259tl\u0259ri\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.macisconsulting.az\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#organization\",\"name\":\"Macis Consulting\",\"url\":\"https:\\\/\\\/www.macisconsulting.az\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.macisconsulting.az\\\/wp-content\\\/uploads\\\/2022\\\/09\\\/fav.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.macisconsulting.az\\\/wp-content\\\/uploads\\\/2022\\\/09\\\/fav.jpeg\",\"width\":1000,\"height\":1000,\"caption\":\"Macis Consulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/macisconsulting.az\",\"https:\\\/\\\/www.instagram.com\\\/macisconsulting\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/macisconsulting\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.macisconsulting.az\\\/#\\\/schema\\\/person\\\/c5b44bb5ffd5db0b8c2a11eafe9681ae\",\"name\":\"Macis Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/76d78d2adb9b394e93964854e6ebc36954715a9fdc46e083b248319fdeb1b07f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/76d78d2adb9b394e93964854e6ebc36954715a9fdc46e083b248319fdeb1b07f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/76d78d2adb9b394e93964854e6ebc36954715a9fdc46e083b248319fdeb1b07f?s=96&d=mm&r=g\",\"caption\":\"Macis Consulting\"},\"sameAs\":[\"http:\\\/\\\/www.macisconsulting.az\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kamu t\u00fczel ki\u015filerinin mali tablolar\u0131n\u0131n haz\u0131rlanmas\u0131 - Macis Consulting","description":"Kamu t\u00fczel ki\u015filerinin mali tablolar\u0131 Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na (UFRS) uygun olarak haz\u0131rlanmaktad\u0131r.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.macisconsulting.az\/tr\/kamu-hukuku-kuruluslarinin-mali-tablolarinin-hazirlanmasi\/","og_locale":"tr_TR","og_type":"article","og_title":"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0 - Macis Consulting","og_description":"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131 Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131na (IFRS) uy\u011fun olaraq t\u0259rtib edilir.","og_url":"https:\/\/www.macisconsulting.az\/tr\/kamu-hukuku-kuruluslarinin-mali-tablolarinin-hazirlanmasi\/","og_site_name":"Macis Consulting","article_publisher":"https:\/\/www.facebook.com\/macisconsulting.az","article_published_time":"2024-05-22T19:43:42+00:00","article_modified_time":"2024-05-24T13:22:58+00:00","og_image":[{"width":1200,"height":796,"url":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2024\/05\/yh.jpg","type":"image\/jpeg"}],"author":"Macis Consulting","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Macis Consulting","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#article","isPartOf":{"@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/"},"author":{"name":"Macis Consulting","@id":"https:\/\/www.macisconsulting.az\/#\/schema\/person\/c5b44bb5ffd5db0b8c2a11eafe9681ae"},"headline":"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0","datePublished":"2024-05-22T19:43:42+00:00","dateModified":"2024-05-24T13:22:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/"},"wordCount":936,"commentCount":0,"publisher":{"@id":"https:\/\/www.macisconsulting.az\/#organization"},"image":{"@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#primaryimage"},"thumbnailUrl":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2024\/05\/yh.jpg","keywords":["Maliyy\u0259 hesabatlar\u0131"],"articleSection":["Qanunvericilik"],"inLanguage":"tr","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/","url":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/","name":"Kamu t\u00fczel ki\u015filerinin mali tablolar\u0131n\u0131n haz\u0131rlanmas\u0131 - Macis Consulting","isPartOf":{"@id":"https:\/\/www.macisconsulting.az\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#primaryimage"},"image":{"@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#primaryimage"},"thumbnailUrl":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2024\/05\/yh.jpg","datePublished":"2024-05-22T19:43:42+00:00","dateModified":"2024-05-24T13:22:58+00:00","description":"Kamu t\u00fczel ki\u015filerinin mali tablolar\u0131 Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na (UFRS) uygun olarak haz\u0131rlanmaktad\u0131r.","breadcrumb":{"@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#primaryimage","url":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2024\/05\/yh.jpg","contentUrl":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2024\/05\/yh.jpg","width":1200,"height":796,"caption":"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0"},{"@type":"BreadcrumbList","@id":"https:\/\/www.macisconsulting.az\/publik-huquqi-sexslerin-maliyye-hesabatlarinin-tertib-edilmesi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.macisconsulting.az\/"},{"@type":"ListItem","position":2,"name":"Publik h\u00fcquqi \u015f\u0259xsl\u0259rin maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtib edilm\u0259si\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/www.macisconsulting.az\/#website","url":"https:\/\/www.macisconsulting.az\/","name":"Macis Dan\u0131\u015fmanl\u0131k","description":"Muhasebe, denetim ve hukuk hizmetleri","publisher":{"@id":"https:\/\/www.macisconsulting.az\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.macisconsulting.az\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.macisconsulting.az\/#organization","name":"Macis Dan\u0131\u015fmanl\u0131k","url":"https:\/\/www.macisconsulting.az\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.macisconsulting.az\/#\/schema\/logo\/image\/","url":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2022\/09\/fav.jpeg","contentUrl":"https:\/\/www.macisconsulting.az\/wp-content\/uploads\/2022\/09\/fav.jpeg","width":1000,"height":1000,"caption":"Macis Consulting"},"image":{"@id":"https:\/\/www.macisconsulting.az\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/macisconsulting.az","https:\/\/www.instagram.com\/macisconsulting\/","https:\/\/www.linkedin.com\/company\/macisconsulting\/"]},{"@type":"Person","@id":"https:\/\/www.macisconsulting.az\/#\/schema\/person\/c5b44bb5ffd5db0b8c2a11eafe9681ae","name":"Macis Dan\u0131\u015fmanl\u0131k","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/76d78d2adb9b394e93964854e6ebc36954715a9fdc46e083b248319fdeb1b07f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/76d78d2adb9b394e93964854e6ebc36954715a9fdc46e083b248319fdeb1b07f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/76d78d2adb9b394e93964854e6ebc36954715a9fdc46e083b248319fdeb1b07f?s=96&d=mm&r=g","caption":"Macis Consulting"},"sameAs":["http:\/\/www.macisconsulting.az"]}]}},"_links":{"self":[{"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/posts\/4014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/comments?post=4014"}],"version-history":[{"count":1,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/posts\/4014\/revisions"}],"predecessor-version":[{"id":4016,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/posts\/4014\/revisions\/4016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/media\/4015"}],"wp:attachment":[{"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/media?parent=4014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/categories?post=4014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.macisconsulting.az\/tr\/wp-json\/wp\/v2\/tags?post=4014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}