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Bir yerden bir yere götürülmesi mümkün olmayan bir değere sahip mülke, taşınmaz mal ya da gayrimenkul adı verilmektedir. Değer artış kazancı ve sermaye kazancı elde etmek amacıyla elde tutulan gayrimenkuller yatırım amaçlı gayrimenkuller olarak ifade edilmektedir. Kazanç elde etmek veya kira geliri elde etmek amacıyla elde tutulan bu tür taşınmazların ölçüm ve muhasebeleştirme esasları uygulamadaki Tekdüzen Muhasebe Sistemi’ne göre değişmiş bulunmaktadır. Bu çalışmada, günümüzde firmalara ciddi bir ekonomik gelir sağlayan yatırım amaçlı gayrimenkullerin ölçüm ve muhasebeleştirilme esaslarının Tekdüzen Muhasebe Sistemi ve Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı açısından karşılaştırması yapılarak literatüre katkı sağlamak hedeflenmiş, benzerlikler ve farklılıkları açıklamak amacıyla çeşitli örnekler sunulmuştur.
A property that cannot be moved from one place to another is defined as immovable property or real estate. Immovable properties retained with the intention of earning a return from value increase and capital gains are referred to as investment properties. Measurement and accounting treatment of such immovable properties kept for earning a return or rental income have been changed according to the Uniform Accounting System in practice. In this study, it is aimed to make contribution to the literature by comparing measurement and accounting treatment of investment properties that provide significant economic gains for the companies in terms of the Uniform Accounting System and Financial Reporting Standards for Large and Medium-Sized Enterprises and several examples are given to explain similarities and differences.
A property that cannot be moved from one place to another is defined as immovable property or real estate. Immovable properties retained with the intention of earning a return from value increment and capital gains are referred to as investment properties. Measurement and accounting treatment of such immovable properties kept for earning a return or rental income have been changed according to the Uniform Accounting System in practice. In this study, it is aimed to make contribution to the literature by comparing measurement and accounting treatment of investment properties that provide significant economic gains for the companies in terms of the Uniform Accounting System and Financial Reporting Standards for Large and Medium Sized Enterprises and several examples are given to explain similarities and differences.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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