{"id":56389,"date":"2022-09-07T13:30:03","date_gmt":"2022-09-07T13:30:03","guid":{"rendered":"https:\/\/blog.coinmuhendisi.com\/?p=56389"},"modified":"2022-09-07T21:52:18","modified_gmt":"2022-09-07T21:52:18","slug":"halka-acik-spor-kulupleri-bu-kararla-sermaye-piyasasi-mevzuatina-tabi-olacak","status":"publish","type":"post","link":"https:\/\/coinmuhendisi.com\/blog\/halka-acik-spor-kulupleri-bu-kararla-sermaye-piyasasi-mevzuatina-tabi-olacak\/","title":{"rendered":"Halka a\u00e7\u0131k spor kul\u00fcpleri bu kararla sermaye piyasas\u0131 mevzuat\u0131na tabi olacak"},"content":{"rendered":"

Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan y\u00f6netmeli\u011fe g\u00f6re Gen\u00e7lik ve Spor Bakanl\u0131\u011f\u0131 ile spor federasyonlar\u0131n\u0131n faaliyetlerine kat\u0131lmak amac\u0131yla Bakanl\u0131\u011fa tescilini yapt\u0131ran spor kul\u00fcplerine ve \u00fcst kurulu\u015flara, faaliyetleri ve finansal durumu hakk\u0131nda fikir verebilecek \u015fekilde defter tutma zorunlulu\u011fu getirildi.<\/p>\n

Y\u00f6netmeli\u011fe g\u00f6re ayr\u0131ca halka a\u00e7\u0131k spor \u015firketleri, sermaye piyasas\u0131 mevzuat\u0131na tabi olacak. Spor kul\u00fcpleri, tutacaklar\u0131 defter ve kay\u0131tlarla, iktisadi ve mali durumunu, bor\u00e7 ve alacak ili\u015fkilerini ve her hesap d\u00f6nemi i\u00e7inde elde edilen neticeleri a\u00e7\u0131k\u00e7a g\u00f6r\u00fclebilir bir \u015fekilde ortaya koymak zorunda olacak.<\/p>\n

Ayr\u0131ca ilgili y\u00f6netmelik maddesi gere\u011fi defterler, \u00fc\u00e7\u00fcnc\u00fc ki\u015fi uzmanlara, makul bir s\u00fcre i\u00e7inde yapacaklar\u0131 incelemede spor kul\u00fcplerinin faaliyetleri ve finansal durumu hakk\u0131nda fikir verebilecek \u015fekilde tutulacak. B\u00f6ylece spor kul\u00fcplerinin faaliyetlerinin olu\u015fumu ve geli\u015fmesi defterlerden izlenebilir \u015fekilde olmas\u0131 sa\u011flanacak.<\/p>\n

Y\u00f6netmelik maddelerinde bildirildi\u011fi \u00fczere spor kul\u00fcpleri, vergi usul kanununa uygun \u015fekilde i\u015fletme hesab\u0131 esas\u0131na veya bilan\u00e7o esas\u0131na g\u00f6re defter tutacak. Ancak, b\u00fcnyesinde ticari i\u015fletme, i\u015ftirak, ba\u011fl\u0131 ortakl\u0131k veya spor A\u015e bulunduran veya kamu yarar\u0131na \u00e7al\u0131\u015fma stat\u00fcs\u00fc bulunan spor kul\u00fcplerinin bilan\u00e7o esas\u0131na g\u00f6re defter tutmalar\u0131 zorunlu olacak.<\/p>\n

Di\u011fer yandan bu kul\u00fcplerin spor faaliyetleri ile ilgili her t\u00fcrl\u00fc gelir ve giderleri, T\u00fcrkiye Muhasebe Standartlar\u0131na ve y\u00f6netmelikle belirlenen esaslara uygun \u015fekilde haz\u0131rlanacak ve konsolide finansal tablolar\u0131nda raporlanacak.<\/p>\n

Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce spor kul\u00fcpleri, kullan\u0131lan tasdike tabi defteri, kay\u0131tlar\u0131 ve belgeleri, kalan sayfalar\u0131 bitinceye kadar kullanmaya devam edebilecek.<\/p>\n

BIST Spor endeksinde son durum<\/strong><\/p>\n

Borsada i\u015flem g\u00f6ren 4 b\u00fcy\u00fck kul\u00fcb\u00fcn hisse senetleri, haftaya d\u00fc\u015f\u00fc\u015fle ba\u015flad\u0131ktan sonra bug\u00fcn toparlanma g\u00f6r\u00fcyor. Haftan\u0131n ilk iki g\u00fcn\u00fc y\u00fczde 7\u2019ye yak\u0131n d\u00fc\u015f\u00fc\u015f g\u00f6ren spor endeksi, bug\u00fcnk\u00fc al\u0131mlarla y\u00fczde 3\u2019\u00fcn \u00fczerinde y\u00fckselerek 1.760 puan band\u0131na geri d\u00f6nd\u00fc ve d\u00fcnk\u00fc kay\u0131plar\u0131n\u0131 telafi etti.<\/p>\n

Spor endeksinin bug\u00fcnk\u00fc y\u00fckseli\u015fine \u00f6nc\u00fcl\u00fck eden Galatasaray (GSRAY), y\u00fczde 6\u2019ya yak\u0131n de\u011fer art\u0131\u015f\u0131yla 6,28 TL\u2019ye y\u00fckseldi. Be\u015fikta\u015f (BJKAS), Fenerbah\u00e7e (FENER) ve Trabzonspor (TSPOR) hisseleri ise \u015fu an y\u00fczde 2 band\u0131nda y\u00fckseli\u015fe sahip.<\/p>\n","protected":false},"excerpt":{"rendered":"

Investing.com – Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan y\u00f6netmeli\u011fe g\u00f6re Gen\u00e7lik ve Spor Bakanl\u0131\u011f\u0131 ile spor federasyonlar\u0131n\u0131n …<\/p>\n","protected":false},"author":4,"featured_media":56390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[287],"class_list":["post-56389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-borsalar","tag-spor"],"yoast_head":"\nHalka a\u00e7\u0131k spor kul\u00fcpleri bu kararla sermaye piyasas\u0131 mevzuat\u0131na tabi olacak - Coin M\u00fchendisi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coinmuhendisi.com\/blog\/halka-acik-spor-kulupleri-bu-kararla-sermaye-piyasasi-mevzuatina-tabi-olacak\/\" \/>\n<meta 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