{"id":13784,"date":"2023-12-18T16:43:06","date_gmt":"2023-12-18T13:43:06","guid":{"rendered":"https:\/\/www.paribu.com\/blog\/?p=13784"},"modified":"2025-08-28T14:55:12","modified_gmt":"2025-08-28T11:55:12","slug":"finansal-muhasebe-standartlari-kurulu-fasb-kurumsal-kripto-varliklar-icin-adil-deger-yaklasimini-benimsedi","status":"publish","type":"post","link":"https:\/\/www.paribu.com\/blog\/haberler\/finansal-muhasebe-standartlari-kurulu-fasb-kurumsal-kripto-varliklar-icin-adil-deger-yaklasimini-benimsedi\/","title":{"rendered":"Finansal Muhasebe Standartlar\u0131 Kurulu (FASB), kurumsal kripto varl\u0131klar i\u00e7in adil de\u011fer yakla\u015f\u0131m\u0131n\u0131 benimsedi"},"content":{"rendered":"<p style=\"font-weight: 400;\"><strong>BloombergHT&rsquo;de yay&#305;nlanan Ak&#305;ll&#305; Para program&#305;na konuk olan Paribu Raporlama ve Ara&#351;t&#305;rma Birimi Y&ouml;neticisi Semih Sercan Erkul, <span class=\"\" title=\"Paribu S&ouml;zl&uuml;k: Kripto para nedir?\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">kripto para<\/span>, <span class=\"\" title=\"Paribu S&ouml;zl&uuml;k: Blokzincir (blockchain) nedir?\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">blokzincir<\/span> ve finans sekt&ouml;r&uuml;nde ya&#351;anan geli&#351;meleri de&#287;erlendirdi.&nbsp;&nbsp;<\/strong><\/p>\n<p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/GKJOzXdTqko?si=uPjAkMSnwL0ddDkW\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h4 style=\"font-weight: 400;\">G&uuml;n&uuml;n &ouml;ne &ccedil;&#305;kan ba&#351;l&#305;klar&#305; &#351;&ouml;yle:<\/h4>\n<h3 style=\"font-weight: 400;\"><strong>Finansal Muhasebe Standartlar&#305; Kurulu, kurumsal kripto varl&#305;klar i&ccedil;in adil de&#287;er yakla&#351;&#305;m&#305;n&#305; benimsedi<\/strong><\/h3>\n<p style=\"font-weight: 400;\">Amerika&rsquo;da &#351;irketlerin bilan&ccedil;olar&#305;ndaki varl&#305;klar&#305; nas&#305;l raporlamalar&#305; gerekti&#287;ini belirleyen FASB (Finansal Muhasebe Standartlar&#305; Kurulu), &#351;irketlerin kripto varl&#305;klar&#305;ndaki &ldquo;adil de&#287;er&rdquo; de&#287;i&#351;ikliklerine izin verecek bir g&uuml;ncelleme yay&#305;nlad&#305;.<\/p>\n<p style=\"font-weight: 400;\">Bu hareket, bilan&ccedil;olar&#305;nda kripto varl&#305;k bulunan MicroStrategy gibi &#351;irketlere fayda sa&#287;layacak. Mevcut kurallara g&ouml;re &#351;irketler, ellerinde tuttuklar&#305; kripto paran&#305;n de&#287;eri, sat&#305;n alma fiyat&#305;ndan daha d&uuml;&#351;&uuml;kse, varl&#305;klar&#305; satmasalar bile zarar bildirmek zorunda. Ancak yeni kurallar dahilinde &#351;irketlerin, ellerinde tuttuklar&#305; varl&#305;klar&#305;n ger&ccedil;e&#287;e uygun de&#287;erini, maliyet esas&#305;n&#305; ve t&uuml;rlerini bildirmesi zorunlu olacak. Bu kurallar&#305;n yer ald&#305;&#287;&#305; ve kurul taraf&#305;ndan oy birli&#287;iyle kabul edilen belge 15 Aral&#305;k 2024&rsquo;ten sonra y&uuml;r&uuml;rl&uuml;&#287;e girecek.<\/p>\n<h3 style=\"font-weight: 400;\"><strong>&#304;svi&ccedil;re, Rulematch&rsquo;e ev sahipli&#287;i yap&#305;yor<\/strong><\/h3>\n<p style=\"font-weight: 400;\">Nasdaq&rsquo;&#305;n teknolojisini kullanan ve &#304;spanya&rsquo;n&#305;n dijital varl&#305;k &ouml;nc&uuml;s&uuml; Banco Bilbao Vizcaya Argentaria (BBVA) da dahil olmak &uuml;zere, yedi banka ve b&uuml;y&uuml;k menkul k&#305;ymet firmalar&#305; ile bankalar i&ccedil;in yeni <a href=\"https:\/\/www.paribu.com\/markets\" target=\"_blank\" rel=\"noopener\">kripto para<\/a> platformu Rulematch, &#304;svi&ccedil;re&rsquo;de. Se&ccedil;kin kurumsal kat&#305;l&#305;mc&#305;lar i&ccedil;in dolar kar&#351;&#305;s&#305;nda <a href=\"https:\/\/www.paribu.com\/markets\/btc_tl\" target=\"_blank\" rel=\"noopener\"><span class=\" cmtt_Kripto Para\" title=\"Paribu S&ouml;zl&uuml;k: Bitcoin (BTC) nedir?\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Bitcoin<\/span><\/a> ve Ether spot ticareti sunacak olan Rulematch, &#304;svi&ccedil;re&rsquo;nin banka dostu Metaco&rsquo;nun kripto saklama teknolojisinin yan&#305; s&#305;ra, Nasdaq&rsquo;&#305;n <span class=\"\" title=\"Paribu S&ouml;zl&uuml;k: &#304;&#351;lem (transaction) nedir?\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">i&#351;lem<\/span> &ouml;ncesi risk kontrolleri, ticaret e&#351;le&#351;tirme ve piyasa g&ouml;zetimi &ouml;zelliklerini kullan&#305;yor. Rulematch, Hollanda merkezli Flow Traders, Consensys Mesh ve eskiden Avaloq olarak bilinen FiveT Fintech taraf&#305;ndan destekleniyor. BBVA d&#305;&#351;&#305;nda Almanya&rsquo;daki <span class=\"\"  title=\"Paribu S&ouml;zl&uuml;k: Da&#287;&#305;t&#305;k defter teknolojisi (DLT) nedir?\"  data-mobile-support=\"0\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex='0' role='link'>DLT<\/span> Finance taraf&#305;ndan da kullan&#305;l&#305;yor.<\/p>\n<h3 style=\"font-weight: 400;\"><strong>Fnality, &ouml;deme i&#351;lemlerinin ilk a&#351;amas&#305;na ba&#351;lad&#305;<\/strong><\/h3>\n<p style=\"font-weight: 400;\"><strong>&nbsp;<\/strong>Londra merkezli bir blokzincir &ouml;deme firmas&#305; Fnality, &#304;ngiltere Merkez Bankas&#305;&rsquo;nda tutulan fonlar&#305; tokenize edererek canl&#305; i&#351;lemlerin ilk a&#351;amas&#305;n&#305; ba&#351;latt&#305;. The Block ile payla&#351;&#305;lan bir a&ccedil;&#305;klamada Fnality, Lloyds Banking Group, Banco Santander ve UBS&rsquo;in kat&#305;l&#305;m&#305;yla Sterling Fnality &ouml;deme sistemini ba&#351;latt&#305;&#287;&#305;n&#305; s&ouml;yledi.<\/p>\n<p style=\"font-weight: 400;\">&#350;irket, sistemik bir toptan &ouml;deme sisteminde merkez bankas&#305; fonlar&#305;n&#305;n g&uuml;venli&#287;ini ve kurumsal kalitesini ilk kez blokzincir teknolojisinin yenilik&ccedil;i i&#351;levselli&#287;i ve esnekli&#287;i ile bir araya geldi&#287;ini belirtti.<\/p>\n<p style=\"font-weight: 400;\">\n<\/p>","protected":false},"excerpt":{"rendered":"<p>BloombergHT&rsquo;de yay&#305;nlanan Ak&#305;ll&#305; Para program&#305;na konuk olan Paribu Raporlama ve Ara&#351;t&#305;rma Birimi Y&ouml;neticisi Semih Sercan Erkul, kripto para, blokzincir ve finans sekt&ouml;r&uuml;nde ya&#351;anan geli&#351;meleri de&#287;erlendirdi.&nbsp;&nbsp;<\/p>\n","protected":false},"author":1,"featured_media":13785,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-13784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/posts\/13784","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/comments?post=13784"}],"version-history":[{"count":0,"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/posts\/13784\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/media\/13785"}],"wp:attachment":[{"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/media?parent=13784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/categories?post=13784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.paribu.com\/blog\/wp-json\/wp\/v2\/tags?post=13784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}