Abstract:

Today, one of the methods that can be used as an alternative to traditional methods in agriculture financing is interest-free financing tools. The rental certificates of interest-free financing means have been placed in the financial markets in Turkey with the series: III No: 43 "Information about the principles relating to rental certificates and asset rental companies" published in the Official Gazette on April 1, 2010. In recent years, rental certificates used by the treasury and the private sector as a source of financing are exported, especially on the basis of real estate and gold. The first rental certificate based on agricultural products was issued in 2017 by the Office of Land Products and a significant step has been taken in terms of the diversification of agricultural funding resources if the use of the rental certificate needs to be expanded. After the conceptual descriptions and information on rental certificates in the study, the current use of rental certificates in agriculture, the recommendations and the legal size of rental certificates and the accounting records will be examined.

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