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- Title
TFRS 16 Kiralamalar Standardı Çerçevesinde Kiralama İşlemlerinin Muhasebeleştirilmesi.
- Authors
Gökgöz, Ahmet
- Abstract
In order to operate, firms can acquire the necessary properties by leasing method as well as buying them. The companies those do not choose spending their funds on an asset or the firms which are lack of sufficient amount of funds prefer leasing process. Accounting of rental transactions were held due to Turkish Accounting Standards TAS 17 Leasing Standard. Meanwhile The Turkish Financial Reporting Standards TFRS 16 Leases Standard is published and TAS 17 is repealed simultaneously. Then TFRS 16 principles are ruled to operate the rental transactions. The most important improvement by TFRS 16 is the necessity of indicating the operating leases within the balance sheet. The aim of the study is explaining the accounting of leasing process due to leaser and lessee within the framework of TFRS 16 Leases Standard.
- Subjects
ACCOUNTING standards; LEASE &; rental services; HUMAN fertility statistics; ASSET management; BUSINESS enterprises
- Publication
Journal of Accounting, Finance & Auditing Studies, 2019, Vol 5, Issue 1, p318
- ISSN
2149-0996
- Publication type
Article
- DOI
10.32602/jafas.2019.16