User Guide
Why can I only view 3 results?
You can also view all results when you are connected from the network of member institutions only. For non-member institutions, we are opening a 1-month free trial version if institution officials apply.
So many results that aren't mine?
References in many bibliographies are sometimes referred to as "Surname, I", so the citations of academics whose Surname and initials are the same may occasionally interfere. This problem is often the case with citation indexes all over the world.
How can I see only citations to my article?
After searching the name of your article, you can see the references to the article you selected as soon as you click on the details section.
Institutional References Quartile Statistics FAQ User Guide Contact us
Institutional Application Application for Journals
Türkçe English
 Views 99
 Downloands 27
Menu
Mendeley
Endnote
Finansal Kiralama İşlemlerinin TMS-17 Kiralama İşlemleri Standardı ve Vergi Usul Kanunu Açısından Muhasebeleştirilmesi
2014
Journal:  
Muhasebe ve Finansman Dergisi
Author:  
DOI:  
10.25095/mufad.396491
Abstract:

Businesses need new investments in order to compete with their rivals in globalizing world. However, financing of these investments could not be always covered with businesses' owners' equity. For that reason, financial leasing which is an alternative financing method grows importance day by day. Turkish Accounting Standard 17 Leases, indicates accounting policies and disclosures to be made with respect to leaser and lessee parties about performed lease operations. In this study, explanations and examples are included pertaining to financial lease operations within the frameworks of Turkish Accounting Standard 17 Leases and Turkish Tax Procedure Law.

Keywords:

Citation Owners
Information: There is no ciation to this publication.
Similar Articles
1. THE EFFECT OF THE IFRS 16: CONSTRUCTIVE CAPITALIZATION OF OPERATING LEASES IN THE TURKISH RETAILING SECTOR
2016


  Details
 Download PDF
2. FİNANSAL KİRALAMA İŞLEMLERİNİN MEVZUAT BOYUTU VE MUHASEBE UYGULAMALARI: TMS 17 ve VUK KAPSAMINDA İNCELENMESİ
2017


  Details
 Download PDF
3. Finansal Kiralama Şirketlerinde Riskten Korunma Muhasebesi
2017


  Details
 Download PDF
4. The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease
2022


  Details
 Download PDF
5. Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması
2013


  Details
 Download PDF
6. Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması
2013


  Details
 Download PDF
Muhasebe ve Finansman Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 1.227
Cite : 10.157
2023 Impact : 0.72
Details
Muhasebe ve Finansman Dergisi