D\u00f6viz pozisyonu k\u0131saca; Yabanc\u0131 para cinslerine g\u00f6re (nakit + nakit benzerleri + alacaklar) – (bor\u00e7lar)\u2019 \u0131n kalan\u0131n\u0131 ifade eder. Sonu\u00e7 eksi ise a\u00e7\u0131k pozisyonunuz oldu\u011fu anlam\u0131na geliyor. Bu da deval\u00fcasyon riski ta\u015f\u0131yorsunuz demek. Bu durum d\u00f6viz kurlar\u0131ndaki oynakl\u0131\u011f\u0131n ve bu oynakl\u0131\u011fa duyarl\u0131 bor\u00e7 y\u00fck\u00fcn\u00fcn T\u00fcrkiye\u2019 de ki sto\u011fu g\u00f6z al\u0131nd\u0131\u011f\u0131nda daha da \u00f6nem kazanmaktad\u0131r.<\/p>\n
Muhasebenin temel fonksiyonlar\u0131ndan biri de \u201cVerileri analiz etmek ve yorumlamakt\u0131r.\u201d<\/p>\n
Tacir\u2019 e ili\u015fkin temel tan\u0131mlamalardan biri de basiretli oldu\u011fudur. TTK uyar\u0131nca sermaye \u015firketleri de tacir say\u0131lmaktalar.<\/p>\n
T\u00fcccar basiretli davranabilmek i\u00e7in muhasebesinden sorumlu m\u00fc\u015faviri taraf\u0131ndan analiz edilerek ula\u015f\u0131lan sonu\u00e7lar\u0131n yorumlar\u0131na ihtiya\u00e7 duyar.<\/p>\n
Yukar\u0131da bahsedilen a\u00e7\u0131k pozisyon, \u00f6zellikle likidite riskini tetikleyen bir unsur olmas\u0131 nedeniyle tacir i\u00e7in \u00f6nem arz ediyor.<\/p>\n
Sonu\u00e7 olarak bir zorunluluk olmasa dahi ilgili pozisyonun muhasebenin ve tacir\u2019 in tan\u0131m\u0131 gere\u011fi m\u00fc\u015favir taraf\u0131ndan raporlanmas\u0131 gerekir.<\/p>","protected":false},"excerpt":{"rendered":"
D\u00f6viz pozisyonu k\u0131saca; Yabanc\u0131 para cinslerine g\u00f6re (nakit + nakit benzerleri + alacaklar) – (bor\u00e7lar)\u2019 \u0131n kalan\u0131n\u0131 ifade eder. Sonu\u00e7 eksi ise a\u00e7\u0131k pozisyonunuz oldu\u011fu anlam\u0131na geliyor. Bu da deval\u00fcasyon riski ta\u015f\u0131yorsunuz demek. Bu durum d\u00f6viz kurlar\u0131ndaki oynakl\u0131\u011f\u0131n ve bu oynakl\u0131\u011fa duyarl\u0131 bor\u00e7 y\u00fck\u00fcn\u00fcn T\u00fcrkiye\u2019 de ki sto\u011fu g\u00f6z al\u0131nd\u0131\u011f\u0131nda daha da \u00f6nem kazanmaktad\u0131r. Muhasebenin […]<\/p>\n","protected":false},"author":2,"featured_media":1050,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[],"class_list":["post-1049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1049"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1049\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1050"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}