{"id":8092,"date":"2026-05-11T22:43:30","date_gmt":"2026-05-11T22:43:30","guid":{"rendered":"https:\/\/virconlegal.com\/term\/son-giren-ilk-cikar-lifo\/"},"modified":"2026-05-11T22:44:21","modified_gmt":"2026-05-11T22:44:21","slug":"son-giren-ilk-cikar-lifo","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/son-giren-ilk-cikar-lifo\/","title":{"rendered":"Son Giren \u0130lk \u00c7\u0131kar (LIFO)"},"content":{"rendered":"<h3>TLDR<\/h3>\n<p>Son Giren \u0130lk \u00c7\u0131kar (LIFO), en son edinilen kalemlerin \u00f6nce sat\u0131ld\u0131\u011f\u0131n\u0131n varsay\u0131ld\u0131\u011f\u0131 stok maliyet muhasebesi y\u00f6ntemidir; enflasyon d\u00f6nemlerinde vergiye tabi geliri azaltabilir.<\/p>\n<h3>LIFO ve FIFO \u2014 \u0130\u015f Sonu\u00e7lar\u0131:<\/h3>\n<p>LIFO ve FIFO stok muhasebesi y\u00f6ntemleri aras\u0131ndaki tercih \u00f6nemli i\u015f ve vergi sonu\u00e7lar\u0131 do\u011furur. Enflasyon d\u00f6nemlerinde LIFO, daha y\u00fcksek sat\u0131lan mallar\u0131n maliyetiyle (daha pahal\u0131 son al\u0131mlar \u00f6nce sat\u0131\u015flarla e\u015fle\u015ftirildi\u011finden), daha d\u00fc\u015f\u00fck vergiye tabi gelirle ve dolay\u0131s\u0131yla daha d\u00fc\u015f\u00fck vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle sonu\u00e7lan\u0131r; bu nedenle ABD&#8217;deki bir\u00e7ok sermaye yo\u011fun i\u015fletme LIFO&#8217;yu tercih eder. Ancak LIFO, UFRS (ABD d\u0131\u015f\u0131nda \u00e7o\u011fu \u00fclke taraf\u0131ndan kullan\u0131lan) kapsam\u0131nda yasaklanm\u0131\u015ft\u0131r; bu durum, uluslararas\u0131 faaliyet g\u00f6steren veya uluslararas\u0131 borsalarda listelenmesi planlanan \u015firketler i\u00e7in komplikasyonlar yaratmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TLDR Son Giren \u0130lk \u00c7\u0131kar (LIFO), en son edinilen kalemlerin \u00f6nce sat\u0131ld\u0131\u011f\u0131n\u0131n varsay\u0131ld\u0131\u011f\u0131 stok maliyet muhasebesi y\u00f6ntemidir; enflasyon d\u00f6nemlerinde vergiye tabi geliri azaltabilir. LIFO ve FIFO \u2014 \u0130\u015f Sonu\u00e7lar\u0131: LIFO ve FIFO stok muhasebesi y\u00f6ntemleri aras\u0131ndaki tercih \u00f6nemli i\u015f ve vergi sonu\u00e7lar\u0131 do\u011furur. Enflasyon d\u00f6nemlerinde LIFO, daha y\u00fcksek sat\u0131lan mallar\u0131n maliyetiyle (daha pahal\u0131 son al\u0131mlar [&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-8092","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8092","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=8092"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8092\/revisions"}],"predecessor-version":[{"id":8663,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8092\/revisions\/8663"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=8092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=8092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}