TFRS 16 kiralamalar standardı kapsamında işletmelerin varlık ve kaynak yapıları üzerinde beklenen değişimin işletmelerin finansal durum tablolarına ve finansal oranlarına etkisi: BİST imalat sektöründe bir uygulama.

Altunkara, Özcan; Can, Esin Nesrin

This study aims to determine the impact of the changes the Turkish Financial Reporting Standard 16 Leases brought about, which came into effect as of 01.01.2019, on the financial statements of businesses in the manufacturing sector registered in Borsa İstanbul A.Ş. For this purpose, the effect of the right of use of assets and lease obligations amounts obtained from the financial position statements and footnotes of these enterprises for the quarterly periods of 2019, 2020, and 2021, and the liquidity and financial structure ratios of the enterprises were examined with panel data analysis methods. When the findings of the research are evaluated, it has been observed that the increase in the right of use of assets causes an increase in the cash rate and stock dependency rate values and does not have a significant effect on the current ratio, acid-test ratio, leverage ratio, fixed assets/foreign resources ratio, fixed assets/equity ratio, equity/asset total ratio, and financing rate. Similarly, it has been observed that the increase in lease obligation causes an increase in the cash rate and stock dependency rate values to decrease in fixed assets/foreign resources ratio, and it does not have a significant effect on the current ratio, acid-test ratio, leverage ratio, fixed assets/equity ratio, equity/asset total ratio, and financing rate.

FINANCIAL ratios; FINANCIAL statements; LIQUIDITY (Economics); DATA analysis; ASSETS (Accounting)

Business & Management Studies: An International Journal (BMIJ), 2023, Vol 11, Issue 4, p1423

2148-2586

Academic Journal

10.15295/bmij.v11i4.2301