Make balance sheet more beautiful

November 25th, 2009

How beautiful the balance sheet? (1)

Dear readers of this writing known as”you”to make up the balance sheet, to lecture on the balance sheet is not fair, the way I am not intending to show.
Just remember some provisions of the Tax Procedure Law that’ll probably will not help. However, if you’ve made the appropriate application VUK’a, even if there have been a problem in terms of tax accounting and auditing principles could constitute a contravention would like not to remove it from the mind.

Revenue (base) note how low? Companies need wizard

In general, things went well in periods when the company requests from us:”revenue items found us so that revenues increase commercial tax base increase, but should not let”. If there is an exception, we’ll order outlets such as legal. These are not as yet still continue to be compressed,”We need vergici”we say, not the wizard.

The period of work well or work well in that company;”Accelerated depreciation allocations, discretionary in areas where the cost can be taken or active some items as direct costs to consider, etc. We recommend ways.

How do I let expense , let’s how to increase revenue?

Things go bad in the or the company balance sheet to offer a proper concern with creditors than what they can do enter the search. First coming to mind;

- Foreign denominated debts that do not value,

- The second common way, not to take depreciation,

- One other bad debts is not to allocate .

When you do not pay the debt in the future valuation which, in the period before the records reflect the exchange rate you did not need to resolve the periodicity can not write.

The same thing is true for depreciation. This year a further depreciation expenses do not take into consideration as you do not. www.muhasebenet.net

Come through to the execution phase of the lawsuit or likewise became suspicious of claims for the next year, is faced with problems when you try to spend you can stay. Despite some judicial decisions are not left in the year the ministry opened the case of in subsequent years can not be divided in opinion.

Of course, this type of approach mentioned above have been a problem in terms of tax accounting and auditing principles, even if it is not possible in terms of acceptance.

In case of wreck, according to debt 324′e TTK tracked trails

Companies seeking this kind of another reason for pushing the Turkish Commercial Code 324 Article organized ” is to fall into technical bankruptcy’’status.

Board of directors of the companies mentioned in article imposes important duties.

Who did not make the task on time here serdet board members, those who suffer from this condition (for example, creditors could not collect the receivables) upon application with personal assets will be able to be responsible.

1.Sermayenin half has remained unanswered

Board of directors of the company last half of the share capital of the company’s balance sheet remains unrequited immediately notice that must be collected and reported state General Assembly. In other words the company’s equity is less than half of the company’s that the immediate agenda of the General Assembly to organize a general meeting must be reported by state.

If there is suspicion of staying in 2.Şirketin incapable

The company’s debt to assets not yet, can not pay their debts awakening suspicion indicators (collection of receivables in the difficulties, some assets and assets become worthless, etc.) is present board of directors of the selling of assets, taking into account the balance sheet arrangement is an instant. Two-thirds of the remains unpaid (and below one-third of equity ) remains if the General Assembly shall meet once again:

General assembly;

- Or lack of to complete the remaining portion,

- Or will decide the remaining three are to be contented with a .

Such a decision does or does not meet the general assembly appoints the company as shall be deemed abolished.

If debt 3.company wreck

Sufficient to meet the company claims assets of the company unless the board of directors is obliged to notify the court immediately.

The court ruled in this case the company will go . However, the court decision from the board of directors or the company’s creditors and improvement of those claims may be possible in the event of the formation of opinion may be postponed. In this case, the court appointed and inventory by making sure yed’i of assets can take measures such as detection.

We started this and other provisions in the Tax Procedural Law will continue to summarize. We continue to follow.

HANDBOOK 2009

HEALTH:

1. Much water.

2. Breakfast king, lunch like a prince and eat dinner as a beggar.

3. Trees and plants grow in the food more and eat less food produced in factories.

4. Living with the 3 E – Energy, Enthusiasm, and Empathy (energy, excitement and emotion sharing).

5. Meditation, yoga and prayer time to create.

6. Play more games.

7. 2008 read more books you read.

8. At least 10 minutes every day as a quiet sit down.

9. 7 hours to sleep (only fools Erdal Demir, according to Kiran eight hours sleep).

10. Make a 10-30 minute walk every day. And while walking smile.

PERSONALITY:

11. Do not compare those of other life. Their travels have no about what it is about.

12. Negative thoughts or things you can not control do not have. Instead, spend your energy positively for the moment.

13. Do not overdo yourself, know your limitations.

14. Do not take yourself too seriously, no one does not do.

15. Mouthily your precious energy, do not waste the rumors.

16. Establish more dreams while awake.

17. Jealousy, envy is to waste time. Are you already have everything you need.

18. Forget about the past issues. Your partner do not remember their past mistakes. This situation disrupts your present .

19. Life, for the time you hear someone kin is too short to waste. Do not hate anyone.

20. Make peace with your past that, get the current time reversal.

21. You is not no one else responsible for your .

22. Life is a school and do not forget that we are here to learn. Problems, such as algebra lessons that come and go, but we received

continue a lifetime of lessons that are part of the training program.

23. More then smiled and smiled.

24. Do not have to win every debate. To not get to hold the same .

Social life:

25. Call your family often.

26. Each day give something good to others.

27. Forgive everyone for everything.

28. 70 years of age and under 6 years to spend time with people.

29. At least 3 people smile each day and at least 1 person you do not know “good morning” say.

30. What others think about you is none of your.

31. When you are sick, your business, but you can not see your family or your friends can see. . . Be in contact with them.

LIFE:

32. Do the right thing!

33. Useful, beautiful or not blest above all, stay away.

34. God makes everything better.

35. A situation get better or worse, will change somehow.

36. How do you feel that you’re not important, come on, development, clothing and exit out.

37. The best time did not come yet.

38. Morning when you wake up alive, to give thanks to God for that.

39. Your spirit is always happy. So be happy.

Sent by electronic mail is taken from the business 2k blog place.

Business 2k DAY

How beautiful the balance sheet? (2)

Dear readers we started our summer issue, dated February 27, 2009 Going back to where we stay.

The board of directors has been insufficient to do?

Last week in our summer of Turkish Commercial Code 324 upload it to the board of directors of the task of article I was talking about. Partial or complete loss of in the company’s balance sheet has been understood to act on this issue are needed.

1.Satış / liquidation balance sheet preparation

The company is in difficult situation, assets can not meet their debt if there is adaptation, or according to corporate records that are created from the latest balance sheet of the two-thirds of the loss is the result of the board of directors out of assets to their , taking into account creates a balance sheet. If the company into liquidation on that day although, assets sold in the value will be in what is though that value through the registry to create an external balance sheet.

a) to make the valuation

The company’s real estate, stocks, etc.. all assets, receivables and payables, short of all balance sheet items as handling is also received independent expert advice.

This study as a result of company assets is sufficient to meet the debt is not the problem. But in practice this situation the company balance sheet has attempted to do reflection. If the balance sheet assets (eg properties) value is more precious to the balance sheet reflecting the difference of these assets to the balance sheet are entered into beautification efforts.

b) registration of the valuation difference

This application, made by taking the opinions of lawyers and companies, the balance sheet the value of real estate to open the case and a determination of the court has appointed an expert to have a means of valuation are indicated by. As a result of detection of cases recorded in the balance sheet value of this new value if there is a difference between the increase in the direction of this difference in the balance sheet will increase the value of real estate as a sub-account are saved. This account also of the in a fund liabilities are recorded as. These funds be taken into account as income in the commercial balance sheet, even if the tax return is not possible to be treated as an income.

c) may be reflected in the balance sheet valued Gayrimaddi rights?

Unusual in the period in the quest for extraordinary going on do not want. Some real estate appraisal companies to better balance sheet to show the creditors or the company being considered to rescue insolvent under 324 TTK yet. In this case, starting the search for another off-balance sheet / assets that do not appear in a valuation and valuation differences can not be done in reflected in the balance sheet is collected at the point reflected.

Within the framework of a sales arrangement 324 TTK our opinion, the balance sheet as it is everything that can be sold, the sale can be made about the value or value of assets gayrimaddi the benefits are determined. Therefore, this value will be recording the external balance of rights in gayrimaddi opinions may be considered old. However, this value is reflected in the records and official balance sheet, there are different opinions about reflected.

2. Complete

If more than two-thirds of the company has remained unpaid in the General Assembly or the current (one-third of the has remained) one-third will be decided to be contented with a , or will be completed by the partners of diminishing .

In this regard despite numerous applications made to numerous technical and practical problems continues.

You say you can not raise formally

According to Turkish Commercial Code, if the company more than two-thirds of the has lost its can not increase. First, the company at least two-thirds of partners diminishing to the level of to be injected through cash are expected to bring. But then (more than one-third of the) protection of the CPA report and growth are being identified and can be made.

However, in practice sometimes ignore this situation in the increase is witnessed yapılabilindiğine.

All partners participate in the of completion of is not what will happen?

All partners participate in the of to complete what is not perhaps the only answer to the of the situation to determine follow-up move to take before partners may not participate. Expert in this and the following some issues that I just try to contribute by asking questions.

What if the company public?

Partners involved to ensure that small and with the permission of the CMB will be able to force, but opinions are. However, in this respect to the CMB, or increase (without the necessity to complete) or to allow the company to remain then will turn a blind eye. You will not try just completed a major shareholder.

How will the Registration form?

Completion of to the bank to increase through the assets and liabilities under the account to an account in the equity funds will be through the records.

a) Gross method

With the completed registration form above and the company’s so far that the damage can be seen in the balance sheet. Following methods be applied to every case, this record will be in place.

b) Net Update method

In this method, the first stage in the second stage after recording the above passive losses in the assets of these funds, mutual funds, the amount of records are covered up. In this way, the company completed the balance sheet losses in the commercial accumulated amount (the amount recorded in the first place to fund the liabilities) is much reduced. Mitigating effect on net loss in the balance sheet because of the update method is called.

What about damages?

The above-mentioned reforming method with net commercial damages even if we destroy the balance in the following declaration from the circuit will continue right to offset accumulated damage.

Reimbursable?

Through completion passive”in the this amount we have saved to fund the company’s balance sheet is correct to return to the possible partners?”Different answers to the are given. We create the appropriate form and legal infrastructure will be possible provided that believe.

Tax examinations, what happened?

In recent years, certain tax examinations, supply of to the company by injecting common purposes in the amount of movement was done with the review let me share with you.

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