Özet:

Companies meet some of the assets they need during their business activities through short-term or long-term lease. Companies implementing the TMS 17 Rental Standard will not be able to apply this standard from 2019. The main objective of the International Financial Reporting Standards has been to ensure that the information presented in financial statements is adequate to the needs, value relevance, transparency, comparability and presented in accordance with the reality. Due to the criticism that the information submitted under IAS 17 does not meet this objective, the new rental standard (IFRS 16) was published by the International Accounting Standards Council (IASB) in January 2016 to apply from 1 January 2019. In Turkey, the Public Supervisory Authority (KGK) has published the "TFRS 16 Rental" Standard on April 16, 2018 to be applied in the accounting periods of 1.1.2019. Again, the "Financial Reporting Standard for Large and Medium-Sized Enterprises" (BOBI FRS) was published by KGK on 29 July 2017 to be applied in the accounting periods starting on and after 1/1/2018. With the entry into force of TFRS 16, there will also be changes in the Sales and Rental Application, which is also the subject of this work, in terms of companies subject to the TFRS. In the study, the issue of sales and rental was studied according to TFRS 16 and BOBI FRS. Examining The Effect Of Leasing Transactions On Financial Reporting Within The Scope Of IFRS 16 Abstract During the operating activities, the companies cover some of the assets they need through financial and/or operating leases, short or long-term. Companies who have implemented the TMS17 Leases standard will not be able to implement this standard since 2019. The main purpose of the International Financial Reporting Standards is to ensure that the information presented in the financial reports is in compliance with the requirements, value relevance, transparency, comparability and fair presentation. The new Lease Standard (IFRS 16) by the International Accounting Standards Board (IASB) was published in January 2016 to be implemented as of 1 January 2019 due to criticisms that the information presented in accordance with IAS 17 did not meet this objective. The Public Oversight Authority in Turkey (KGK) " TFRS 16: Leases " standard, the date 01/01/2019 to be implemented in the following fiscal year and issued on April 16, 2018. Also, Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) was issued by KGK on 29 July 2017 to be applied in the accounting periods starting from 1/1/2018. With the adoption of TFRS 16, there will also be changes in the Sales and Leaseback application, which also constitutes the subject of this study, for companies subject to TFRS. In this study, sales and leasing is analyzed according to TFRS 16 and BOBI FRS.