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Amaç- Yıllar boyunca, Finansal Muhasebe Standartları Kurulu (FASB) ve Uluslararası Muhasebe Standartları Kurulu (IASB) üzerinde pekçok tartışma yaşanan finansal kiralama kurallarına ilişkin değişiklikler yapmışlardır. Şeffaflığı ve karşılaştırılabilirliği arttırmak için, IASB tarafından yayınlanan UFRS 16 Finansal Kiralama Standardı 1 Ocak 2019 tarihinden itibaren uygulanacaktır. Bu çalışmanın amacı, yeni finansal kiralama standardının BIST 100 endeksinde faaliyet gösteren firmaların finansal tabloları ve oranları üzerindeki etkisini çeşitli varsayımlar altında analiz etmektir. Yöntem- BIST 100'de listelenen 63 finansal olmayan şirketin finansal tabloları ve açıklamaları incelenmiştir. Çeşitli varsayımlar altında; UFRS 16'nın finansal tablolara etkisi ölçülmüştür. Bu çerçevede, 2017 yılında UMS 17 yerine UFRS 16 kullandıkları varsayılmıştır. İlgili hesaplar buna göre yeniden hesaplanmıştır. Böylece finansal tablolar ve finansal tablo kalemleri üzerindeki etkisini UMS 17 ve UFRS 16'ya göre görmek mümkün olmuştur. Bulgular- Hesaplamalar ve analizler sonucunda dönem karında azalış; finansman gideri öncesi faaliyet kârı esas faaliyet kârı, faiz gideri, toplam varlıklar ve toplam borçlarda artış tespit edilmiştir. Sonuç- UFRS 16'nın yürürlüğe girmesiyle birlikte, işletme kiralamalarıyla ilgili hak ve borçlar bilançoda raporlanacaktır. Bu sayede kıyaslanabilirlik artacak ve finansal oranlar daha önemli hale gelecektir. Bunun finansal tabloların adil sunumunun güçlendirilmesi üzerinde de etkisi olacaktır.
Over the years, the Financial Accounting Standards Board (FASB) and International Accounting The Standards Board (IASB) have made numerous amendments to controversial lease accounting rules. In order to increase transparency and comparability, IFRS 16 Leases Standard published by the IASB will be implemented as of January 1, 2019. Operating leases will require capitalization in accordance with this standard. The purpose of this paper is to analyze the impact of the new leasing standard on the financial statements and ratio of the companies and industries represented in the BIST 100 index under a variety of assumptions. The financial statements and disclosures of the 63 non-financial companies listed in BIST 100 are investigated. Under various assumptions; the effect of IFRS 16 on the financial statements are measured. In this context, it was assumed in 2017, companies used IFRS 16 instead of IAS 17. The related accounts are recalculated accordingly. Thus, it is possible to see the effect on the financial statements and financial statements items according to IAS 17 and IFRS 16. Findings- As a result of the calculations and analysis, decrease in profit for the period; and increase in operating profit before financial income/expenses, operating profit, financial expenses, total assets and total labilities are determined. With the adoption of IFRS 16, the rights and liabilities related to the operating leases will be
Purpose- Over the years, the Financial Accounting Standards Board (FASB) and International Accounting The Standards Board (IASB) has made numerous amendments to controversial lease accounting rules. In order to increase transparency and comparability, IFRS 16 Leases Standard published by the IASB will be implemented as of January 1, 2019. Operating leases will require capitalization in accordance with this standard. The purpose of this paper is to analyze the impact of the new leasing standard on the financial statements and ratios of the firms and industries represented in the BIST 100 indice under a variety of assumptions. Methodology- The financial statements and disclosures of the 63 non-financial companies listed in BIST 100 are investigated. Under various assumptions; the effect of IFRS 16 on the financial statements are measured. In this context, it was assumed in 2017, companies used IFRS 16 instead of IAS 17. The related accounts are recalculated accordingly. Thus, it is possible to see the effect on the financial statements and financial statements items according to IAS 17 and IFRS 16. Findings- As a result of the calculations and analysis, decrease in profit for the period; and increase in operating profit before financial income/expense, operating profit, financial expenses, total assets and total labilities are determined. Conclusion- With the adoption of IFRS 16, the rights and liabilities related to the operating leases will be reported on the balance sheet. In this way, the comparability will increase and financial ratios will become more significant. This will also have an impact on strengthening the fair presentation of the financial statements.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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