{"id":55197,"date":"2023-02-16T17:41:03","date_gmt":"2023-02-16T16:41:03","guid":{"rendered":"https:\/\/www.nzp.de\/?p=55197"},"modified":"2026-08-04T17:41:56","modified_gmt":"2026-08-04T15:41:56","slug":"accounting-rules-will-change-at-the-beginning-of-2023-is-your-company-prepared","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/tr\/accounting-rules-will-change-at-the-beginning-of-2023-is-your-company-prepared\/","title":{"rendered":"Muhasebe Kurallar\u0131 2023 Y\u0131l\u0131 Ba\u015f\u0131nda De\u011fi\u015fti \u2013 \u015eirketiniz Haz\u0131r m\u0131?"},"content":{"rendered":"<p>1 Ocak 2023 itibar\u0131yla Macaristan Muhasebe Kanunu (2000 tarihli C say\u0131l\u0131 Kanun) k\u0131rktan fazla noktada de\u011fi\u015ftirildi. Muhasebe Kanunu kapsam\u0131ndaki di\u011fer baz\u0131 kurulu\u015flar\u0131n \u00f6zel raporlama ve defter tutma y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00fczenleyen 479\/2016 (XII. 28.) say\u0131l\u0131 H\u00fck\u00fcmet Kararnamesi de de\u011fi\u015fiklik kapsam\u0131na al\u0131nd\u0131. Yeni d\u00fczenlemelerin baz\u0131lar\u0131 i\u00e7in i\u015fletmelere uygulamadaki gereklilikleri yerine getirmeleri amac\u0131yla 90 g\u00fcnl\u00fck s\u00fcre tan\u0131nd\u0131. Belirli \u015firketler i\u00e7in zorunlu olan \u015firket i\u00e7i muhasebe politikalar\u0131ndaki eksikliklerin vergi idaresi taraf\u0131ndan 500.000 HUF\u2019a kadar para cezas\u0131yla sonu\u00e7lanabilece\u011fi unutulmamal\u0131d\u0131r.<br \/>\nPeki \u015firketler muhasebe politikalar\u0131n\u0131 haz\u0131rlarken nelere dikkat etmeli?<br \/>\n\u2022 Ba\u011f\u0131ms\u0131z denet\u00e7i raporu: Bundan b\u00f6yle denet\u00e7i raporunun iki \u00f6nemli unsurunu kurumlar vergisine ili\u015fkin beyan ile finansal tablolar\u0131n kanuni gerekliliklere uygun olup olmad\u0131\u011f\u0131na ili\u015fkin bilgi olu\u015fturacakt\u0131r.<br \/>\n\u2022 D\u00f6n\u00fc\u015f\u00fcm sonucunda kurulan hukuki halefin varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fck bilan\u00e7osu: D\u00f6n\u00fc\u015f\u00fcm nedeniyle do\u011fan vergiler i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131klar ile daha \u00f6nce yap\u0131lan ek sermaye katk\u0131lar\u0131ndan vazge\u00e7ilmesi, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 i\u00e7erisinde muhasebele\u015ftirilmelidir.<br \/>\n\u2022 Ek sermaye katk\u0131s\u0131: Ek sermaye katk\u0131s\u0131na ili\u015fkin kurallar \u201cgiri\u015fimciler\u201d i\u00e7in de uygulanacakt\u0131r.<br \/>\n\u2022 UFRS\u2019ye (Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 \u2013 IFRS) g\u00f6re finansal tablo haz\u0131rlayan \u015firketler i\u00e7in yeni raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc: Finansal tablolar, kurumlar vergisine ili\u015fkin bilgiler ve devletlere yap\u0131lan \u00f6demelere ili\u015fkin konsolide rapor hakk\u0131nda raporlar\u0131n sunulmas\u0131 ve yay\u0131mlanmas\u0131 gerekecektir.<br \/>\n\u2022 Basitle\u015ftirilmi\u015f y\u0131ll\u0131k finansal tablo haz\u0131rlayan \u015firketler: \u015eirketler, finansal tablo dipnotlar\u0131n\u0131n i\u00e7eri\u011fine ili\u015fkin ayr\u0131nt\u0131l\u0131 kanuni gerekliliklerden sapma imk\u00e2n\u0131ndan yararlan\u0131yorsa, bu sapmalar\u0131n tamam\u0131n\u0131 ve bunlar\u0131n etkilerini dipnotlarda a\u00e7\u0131klamak zorundad\u0131r.<br \/>\n\u2022 Uzun vadeli kira y\u00fck\u00fcml\u00fcl\u00fckleri: Uzun vadeli kira y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olarak kaydedilen tutara art\u0131k takip eden y\u0131lda vadesi gelecek taksitler d\u00e2hil edilemez. Bilan\u00e7o tarihini takip eden mali y\u0131lda \u00f6denecek kira taksiti, y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin genel kurallar uyar\u0131nca bilan\u00e7oda k\u0131sa vadeli y\u00fck\u00fcml\u00fcl\u00fckler aras\u0131nda g\u00f6sterilmelidir.<br \/>\n\u2022 Gelir tahakkuklar\u0131 ve ertelenmi\u015f giderler: Daha \u00f6nce hen\u00fcz muhasebele\u015ftirilmemi\u015f bir hibenin tamam\u0131 ertelenebilirken, bundan b\u00f6yle yaln\u0131zca ger\u00e7ekle\u015fmi\u015f maliyet ve giderlerle orant\u0131l\u0131 olan, hen\u00fcz muhasebele\u015ftirilmemi\u015f hibe k\u0131sm\u0131 bu \u015fekilde kaydedilebilecektir.<br \/>\n\u2022 Di\u011fer uzun vadeli sermaye yat\u0131r\u0131mlar\u0131: Sa\u011fl\u0131k, sosyal hizmet, k\u00fclt\u00fcr veya e\u011fitim kurumlar\u0131nda sahip olunan bir pay, kanundaki tan\u0131m uyar\u0131nca sermaye pay\u0131 niteli\u011finde olmasa dahi bu kapsamda muhasebele\u015ftirilmelidir.<br \/>\n\u2022 B\u00f6l\u00fcnme yoluyla kurulan \u015firketler: Bu \u015firketlerin finansal tablolar\u0131n\u0131n \u015fekli belirlenirken gelir, bilan\u00e7o toplam\u0131 ve \u00e7al\u0131\u015fan say\u0131s\u0131 bak\u0131m\u0131ndan hukuki selefi olmaks\u0131z\u0131n kurulan \u015firketlere uygulanan kurallar esas al\u0131nacakt\u0131r.<br \/>\nG\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere muhasebe politikalar\u0131n\u0131n g\u00fcncellenmesi yaln\u0131zca vergi idaresinin denetimleri a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maz. Y\u0131ll\u0131k ba\u011f\u0131ms\u0131z denetim s\u0131ras\u0131nda da dikkate al\u0131nmas\u0131 gereken bir konudur.\nDe\u011fi\u015fen muhasebe mevzuat\u0131n\u0131n uygulanmas\u0131na ili\u015fkin sorular\u0131n\u0131z varsa veya hukuki deste\u011fe ihtiya\u00e7 duyuyorsan\u0131z web sitemizde yer alan ileti\u015fim bilgileri \u00fczerinden NZP NAGY LEGAL ile ileti\u015fime ge\u00e7ebilirsiniz. Bu makale yaln\u0131zca bilgilendirme amac\u0131 ta\u015f\u0131maktad\u0131r. Belirli bir \u015firket a\u00e7\u0131s\u0131ndan uygulanacak ayr\u0131nt\u0131l\u0131 kurallar ancak somut duruma ili\u015fkin bireysel bir hukuki dan\u0131\u015fmanl\u0131k kapsam\u0131nda kesin olarak belirlenebilir.<\/p>","protected":false},"excerpt":{"rendered":"<p>As of 1 January 2023, the Hungarian Accounting Act (Act C of 2000) was amended in more than forty places, together with Government Decree No. 479\/2016 (XII. 28.) on the specific reporting and bookkeeping obligations of certain other organisations subject to the Accounting Act. Among the newly introduced changes, there are provisions for which businesses [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":55198,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[194],"tags":[],"class_list":["post-55197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"As of 1 January 2023, the Hungarian Accounting Act (Act C of 2000) was amended in more than forty places, together with Government Decree No. 479\/2016 (XII. 28.) on the specific reporting and bookkeeping obligations of certain other organisations subject to the Accounting Act. 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