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Yatırım yapmak isteyen ancak yapılan yatırım karşılığında faiz geliri elde etmek istemeyen bireysel ve kurumsal yatırımcıların ihtiyaçlarını karşılamak amacıyla ortaya çıkan katılım bankaları ve bazı özel finans kuruluşları faizsiz finansal araç olarak ifade edilen ürünleri yatırımcıların kullanımına sunmaktadır. Yatırımcıların kullanımına sunulan bu ürünlerden bir tanesi de faizli tahvillere alternatif olarak ortaya çıkan, dünyada ve ülkemizde yaygın olarak kullanılan ve uluslararası piyasalarda sukuk, ülkemizde ise kira sertifikası olarak bilinen faizsiz finansman aracıdır. Bu çalışmanın amacı, sukuk kavramının açıklanması ve ortaklığa dayalı kira sertifikalarının muhasebeleştirme esaslarını ortaya koymaktır. Bu amaç doğrultusunda, öncelikle sukuk kavramı, sukukun tarafları, özellikleri ve türleri açıklanmıştır. Daha sonra, Sermaye Piyasası Kurulu tarafından ortaklığa dayalı kira sertifikaları olarak ifade edilen kira sertifikalarının bir uygulama örneği aracılığı ile kaynak kuruluş, varlık kiralama şirketi ve yatırımcılar açısından muhasebeleştirme işlemleri gerçekleştirilmiştir.
Participating banks and some private financial institutions that are emerging in order to meet the needs of individual and corporate investors who want to invest but do not want to obtain interest income in exchange for the made investment offer to investors the products expressed as interest-free financial instruments. One of these products offered for the use of investors is the interest-free financing tool that appears as an alternative to interest bonds, which is widely used in the world and in our country and is known in international markets and in our country as the rental certificate. The objective of this study is to explain the concept of coaching and to reveal the principles of accounting of partnership-based rental certificates. In line with this purpose, first the concept of the shell, the sides, characteristics and types of the shell are explained. Later, accounting processes were carried out through an example of the application of rental certificates expressed by the Capital Market Board as partnership-based rental certificates in terms of the source organization, asset rental company and investors.
Participatory banks and some private financial institutions, which have emerged with the aim of meeting the needs of individual and institutional investors who want to make an investment but do not want to earn interest income, offer products regarded as an interest-free financial instrument, to investors. One of those products offered to the investors is interest-free finance instrument emerged as an alternative to active bonds, widely used around the world and in our country, and known as sukuk in international markets and lease certificate in our country. The purpose of this study is to explain the concept of sukuk and to establish the basis of accounting for lease certificates based on partnership. For this purpose, firstly the concept of sukuk, its parties, features as well as types have been explained. Later, accounting procedures of lease certificates, which are also defined as lease certificates based on partnership by Capital Markets Board, have been carried out through an application example in terms of source institution, asset leasing company and investors.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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