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  Citation Number 2
 Views 24
 Downloands 4
İflas Erteleme Sürecinde Ödenmemiş Sermaye Borçları
2013
Journal:  
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Author:  
Abstract:

KANH. Pınar KAYA ÖZ İflas erteleme, mali açıdan sıkıntı yaşayan sermaye şirketleri ve kooperatiflerin iflas etmekten kurtulabilmesine imkan sağlanan hukuki bir süreçtir. Bu süreçten yararlanabilmenin şartları ve uygulama prosedürü Türk Ticaret Kanunu ile İcra ve İflas Kanunu’nda düzenlenmiştir. Bir şirketin mahkemeye iflas erteleme talebinde bulunabilmesi için, borca batık olması ve durumunu düzeltmeye yönelik olarak hazırladığı iyileştirme projesinin mahkeme tarafından ciddi ve inandırıcı bulunması gerekir. Bu çalışmada, iflas erteleme sürecinin hukuki incelemesi yapıldıktan sonra, ödenmemiş sermaye borçlarının bilançonun pasifinde özkaynaklardan indirim olarak değil de, aktifte ortaklardan sermaye alacağı şeklinde varlık olarak izlenmesinin borca batıklık bilançosuna olan etkisi üzerinde durulacaktır. Yargıtay’ın iflas erteleme talep eden ve ödenmemiş sermayesi bulunan işletmelerin iyileştirme projelerine ilişkin kararları da değerlendirilecektir.

Keywords:

Unpaid Capital Debts In The Process Of Bankrupting Bankruptcy
2013
Author:  
Abstract:

kanh pınar rock self bankruptcy is a legal process that allows financially distressed capital companies and cooperatives to get rid of bankruptcy, the terms and application procedure of benefit from this process, and the execution procedure is regulated in the enforcement and bankruptcy law with the turkish trade law, as a company can request bankruptcy to the court, and the improvement of the project prepared in order to correct the situation should be serious and believer by the court, in this study, the bankruptcy process will be considered to be in the capital of unpaid capital debt after the legal examination of the process, but also will be deemed to be deemed to be deemed to be considered to be considered to be actively in the taxation of the financial investigation of unpaid capital projects in the financial investigation of the financial investigation of the debts of the debts of the debts of the investment in the financial investigations in the financial investigation of the financial investigations of the investment of the investment in the investment in the financial investigation of the financial investigation of the financial investigation of the financial investigation of the debts

Keywords:

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Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 749
Cite : 5.069
2023 Impact : 0.238
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi