{"id":13448,"date":"2026-05-15T20:23:35","date_gmt":"2026-05-15T20:23:35","guid":{"rendered":"https:\/\/virconlegal.com\/term\/nakit-esasi-cash-basis\/"},"modified":"2026-05-16T07:39:57","modified_gmt":"2026-05-16T07:39:57","slug":"nakit-esasi-cash-basis","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/nakit-esasi-cash-basis\/","title":{"rendered":"Nakit Esas\u0131 (Cash Basis)"},"content":{"rendered":"<h2>Nakit esasl\u0131 muhasebe nedir?<\/h2>\n<p><strong>Nakit esasl\u0131 muhasebe<\/strong>, geliri nakit al\u0131nd\u0131\u011f\u0131nda ve gideri nakit \u00f6dendi\u011finde kaydeder; tahakkuklar\u0131 veya taahh\u00fctleri g\u00f6rmezden gelir. Bu en basit muhasebe y\u00f6ntemidir ve \u00e7ok k\u00fc\u00e7\u00fck i\u015fletmeler, serbest \u00e7al\u0131\u015fanlar ve <a href=\"https:\/\/virconlegal.com\/tr\/term\/gaap-genel-kabul-gormus-muhasebe-ilkeleri\/\">GAAP<\/a> uyumlu finansallara ihtiya\u00e7 duymadan \u00f6nceki erken a\u015fama <a href=\"https:\/\/virconlegal.com\/tr\/term\/startup-2\/\">startup<\/a>&#8216;lar taraf\u0131ndan yayg\u0131n olarak kullan\u0131l\u0131r.<\/p>\n<p>Nakit esas\u0131 vergi ve raporlama ama\u00e7lar\u0131yla k\u0131s\u0131tlanm\u0131\u015ft\u0131r: 2025&#8217;ten itibaren ba\u015flayan vergi y\u0131llar\u0131 i\u00e7in ortalama y\u0131ll\u0131k br\u00fct geliri 30 milyon ABD dolar\u0131 \u00fczerinde olan ABD \u015firketleri Internal <a href=\"https:\/\/virconlegal.com\/tr\/term\/gelir-revenue\/\">Revenue<\/a> Code Section 448 kapsam\u0131nda tahakkuk esas\u0131n\u0131 kullanmal\u0131d\u0131r. T\u00fcrk \u015firketleri benzer \u015fekilde kamu yarar\u0131 t\u00fczel ki\u015fileri i\u00e7in TFRS alt\u0131nda tahakkuk esas\u0131na ge\u00e7er.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nakit esasl\u0131 muhasebe nedir? Nakit esasl\u0131 muhasebe, geliri nakit al\u0131nd\u0131\u011f\u0131nda ve gideri nakit \u00f6dendi\u011finde kaydeder; tahakkuklar\u0131 veya taahh\u00fctleri g\u00f6rmezden gelir. Bu en basit muhasebe y\u00f6ntemidir ve \u00e7ok k\u00fc\u00e7\u00fck i\u015fletmeler, serbest \u00e7al\u0131\u015fanlar ve GAAP uyumlu finansallara ihtiya\u00e7 duymadan \u00f6nceki erken a\u015fama startup&#8216;lar taraf\u0131ndan yayg\u0131n olarak kullan\u0131l\u0131r. Nakit esas\u0131 vergi ve raporlama ama\u00e7lar\u0131yla k\u0131s\u0131tlanm\u0131\u015ft\u0131r: 2025&#8217;ten itibaren ba\u015flayan [&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-13448","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13448","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=13448"}],"version-history":[{"count":2,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13448\/revisions"}],"predecessor-version":[{"id":14070,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13448\/revisions\/14070"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}