Özet:

Rental is the right to use an asset for a temporary period. Financial rental is a financing technique in which the right to use for a near period of the entire or entire economic life of an asset for a certain price is granted to the tenant and at the end of this period the right to own the asset is also provided for the period. International financial rental transactions are transmitted beyond the limits of financial rental transactions. International financial rental transactions in Turkey are formed by financial rental legislation, tax legislation, customs legislation, international special law legislation and other legislation. As international financial rental transactions are formed by both national and international legislation, they must be in accordance with the standards developed for their accounting. The purpose of this study is to provide information on international financial lease, to examine the legal legislation and to guide the accounting process (in terms of the financial lease company). For this purpose, the international financial rental transactions have been theoretically addressed, the data on the status of international trade in Turkey have been presented, the legal legislation has been drawn up and the application of imports (incentive document comprehensive imports) for the accounting of financial rental transactions in international trade have been processed and special cases have been processed.

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