Özet:

Nowadays, companies do not provide funds from their own resources or financial institutions such as banks because they finance additional investments as an additional cost, and they go to financial leasing as an alternative financing method. The use of financial leases in the world is very old and there is a close history of use in our country. The purpose of working in this scope is to provide theoretical information about the financial aspects of the leasing transactions in terms of the legislative dimension within the scope of the Tax Procedure Law (Turkish Commercial Code), Turkish Accounting Standard 17 (TMS 17 Leasing Transactions Standard) and International Financial Reporting Standard 16 (IFRS 16 Leasing Standard) To identify the similarities and differences between their accounting practices in accordance with VUK and TMS 17 in terms of their leaseholder and leasehold income. As a result of the work, leasing assets are classified as tangible fixed assets according to TMS 17; According to the VUK, it has to be shown in intangible assets. The borrower is required to present the financial leasehold asset in accordance with TMS 17 and 25 Tangible Assets according to VUK.

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