{"id":13422,"date":"2026-05-15T20:23:25","date_gmt":"2026-05-15T20:23:25","guid":{"rendered":"https:\/\/virconlegal.com\/term\/tahakkuk-esasi-accrual-basis\/"},"modified":"2026-05-16T07:40:23","modified_gmt":"2026-05-16T07:40:23","slug":"tahakkuk-esasi-accrual-basis","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/tahakkuk-esasi-accrual-basis\/","title":{"rendered":"Tahakkuk Esas\u0131 (Accrual Basis)"},"content":{"rendered":"<h2>Tahakkuk esasl\u0131 muhasebe nedir?<\/h2>\n<p><strong>Tahakkuk esasl\u0131 muhasebe<\/strong>, geliri kazan\u0131ld\u0131\u011f\u0131nda ve gideri tahakkuk etti\u011finde \u2014 nakdin fiilen hareket etti\u011fi an\u0131 dikkate almadan \u2014 kaydeder. Bu, i\u015flemleri yaln\u0131zca nakit al\u0131nd\u0131\u011f\u0131nda veya \u00f6dendi\u011finde kaydeden nakit esasl\u0131 muhasebenin tersidir.<\/p>\n<p>Tahakkuk esas\u0131 k\u00fc\u00e7\u00fck e\u015fiklerin \u00fczerindeki \u00e7o\u011fu \u015firket i\u00e7in ABD <a href=\"https:\/\/virconlegal.com\/tr\/term\/gaap-genel-kabul-gormus-muhasebe-ilkeleri\/\">GAAP<\/a> ve IFRS kapsam\u0131nda zorunludur. <a href=\"https:\/\/virconlegal.com\/tr\/term\/startup-2\/\">Startup<\/a>&#8216;lar genellikle kurumsal fon temini, denetim ve nihai \u00e7\u0131k\u0131\u015fa haz\u0131rl\u0131k s\u00fcrecinde nakit esas\u0131ndan tahakkuk esas\u0131na ge\u00e7er.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tahakkuk esasl\u0131 muhasebe nedir? Tahakkuk esasl\u0131 muhasebe, geliri kazan\u0131ld\u0131\u011f\u0131nda ve gideri tahakkuk etti\u011finde \u2014 nakdin fiilen hareket etti\u011fi an\u0131 dikkate almadan \u2014 kaydeder. Bu, i\u015flemleri yaln\u0131zca nakit al\u0131nd\u0131\u011f\u0131nda veya \u00f6dendi\u011finde kaydeden nakit esasl\u0131 muhasebenin tersidir. Tahakkuk esas\u0131 k\u00fc\u00e7\u00fck e\u015fiklerin \u00fczerindeki \u00e7o\u011fu \u015firket i\u00e7in ABD GAAP ve IFRS kapsam\u0131nda zorunludur. Startup&#8216;lar genellikle kurumsal fon temini, denetim [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-13422","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=13422"}],"version-history":[{"count":2,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13422\/revisions"}],"predecessor-version":[{"id":14080,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13422\/revisions\/14080"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}