Atıf Sayısı
22
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61
İndirme
27
Companies acquire economic assets which required for their activities by one of the "purchasing" or "hiring" ways. Generally companies choose leasing way, because they don't want to invest important amount of funds to long term assets or because of the difficulties while finding funds for purchasing. Today, the most widely used type of hiring is financial leasing. Recently many arrangements have made about financial leasing that seen as a kind of funding technique. The purpose of this study is explaining accounting of financial leasing operations for the renter and the lessor by reviewing financial leasing operations within the framework of tax legislation and TAS 17 standards of leases
Alan : Ziraat, Orman ve Su Ürünleri; Spor Bilimleri
Dergi Türü : Uluslararası
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