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Ülkemizde kiralama işlemleri, Vergi Usul Kanunu ve ilgili Tebliğler, Finansal Kiralama, Faktoring ve Finansman Şirketleri Kanunu, Bankacılık Düzenleme ve Denetleme Kurumu düzenlemeleri ile TFRS 16 Kiralamalar standardı ve Büyük ve Orta Büyüklükteki İşletmeler için Finansal Raporlama Standardı kapsamında düzenlenmiştir. Kiralama işlemleri finansal kiralama ve faaliyet kiralaması şeklinde yapılabilir. Belirtilen mevzuatın tamamında finansal kiralama hükümleri yer almaktadır. Ancak faaliyet kiralaması konusunda Standartlar dışında düzenleme yoktur. Finansal kiralama işlemine kiraya veren olarak sadece Finansal Kiralama, Faktöring ve Finansman Şirketleri Kanunu ile yetkilendirilmiş şirketler katılabilirler. Kiracılar açısından BOBİ FRS’de devam eden finansal kiralama ve faaliyet kiralaması ayrımı, TFRS 16 Kiralamalar standardında ortadan kaldırılmıştır. Bu düzenlemenin kiracıların finansal tablo ve finansal oranlarında önemli değişiklere neden olacağı düşünülmektedir. Çalışmamızda kiraya veren ve kiracı açısından kiralama işlemleri, muhasebeleştirilme, ölçüm, sunum ve açıklamaları ilgili mevzuat doğrultusunda incelenmiştir. Ayrıca kiracı ve kiraya verenin muhasebe kayıtları her bir düzenleme doğrultusunda örneklerle açıklanmıştır.
In our country, rental transactions, Tax Procedure Act and related Notifications, Financial Rental, Factoring and Finance Companies Act, Banking Regulation and Supervisory Authority Regulations and TFRS 16 Rental Standards and Financial Reporting Standards for Large and Medium-Size Companies are regulated. The rental processes can be done in the form of financial rental and activity rental. In the whole of the law, the financial rental provisions are included. However, there is no regulation beyond the standards on the rental activity. As a rental entity, only companies authorized by the Law on Financial Rental, Factoring and Finance Companies may participate. The continued financial rental and activity rental differences in BOBI FRS in terms of renters have been eliminated in the Rental Standard TFRS 16. It is believed that this arrangement will cause significant changes in the renters’ financial statements and rates. In our work, the rental processes, accounting, measurement, presentation and descriptions are examined in accordance with the relevant legislation. In addition, the accounting records of the tenant and the tenant are explained with examples in accordance with each arrangement.
The purpose of this study is to examine the leasing transactions comparatively in accordance with the provisions of the General Communiques on Accounting System Application (GCASP), TFRS 16 Leases Standard, and Financial Reporting Standard for Large and Medium sized Entities (FRS LME). In this study, booking, accounting, measurement, presentation and explanations of leasing transactions for the lessor and lessee are examined in accordance with the relevant legislations. In terms of leasing, similar provisions exist in all three arrangements for lessor and lessee. There is no provision about leasing in GCASP. In accordance with IFRS 16, the lessor will decrease the assets leased, and increase their long-term debts and income for the future periods. Lessor will increase rental income in the relevant period In line with GCASP and FRS LME. The leasing and operating lease distinction, which is in effect at the FRS LME for the lessees, is eliminated in the IFRS 16 Leases standard. Accordingly, the lessor will book rental expenses in the relevant periods in line with FRS LME and GCASP. However, the lessee will make a lease and a long-term debt record in accordance with IFRS 16. It is believed that this regulation will cause significant changes in the financial statements and financial ratios of lessees. There will be an increase in the assets and liabilities and a decrease in their equity presented in the financial statements.
Field : Eğitim Bilimleri
Journal Type : Ulusal
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