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Ocak 2019 tarihinde yayınlanan TFRS 16 Kiralama Standardı ile kiralama işlemleri üzerindeki faaliyet kiralaması ve finansal kiralama ayrıma son verildi. Yeni standarda göre tüm kiralama işlemleri finansal kiralaması işlemi gibi sınıflandırılacak ve buna uygun raporlama yapılacaktır. Bu düzenlemenin getirdiği değişiklikler özü itibariyle aynı olan kiralama işlemlerinin farklı raporlama esaslarına göre sunulmasının önüne geçilmiştir. Çalışmada TFRS 16 Kiralamalar Standardı'nın getirdiği değişikliklerin etkisi Türkiye, Almanya ve İngiltere'deki perakende işletmeleri üzerinden incelenmiştir. Analiz kapsamında perakende işletmeleri tekstil perakendesi, gıda perakendesi ve teknoloji perakendesi olarak üzere 3 farklı alt sektörlere ayrılmış ve bu alt sektörlerdeki işletmelerinin önemli finansal oranları incelenmiştir. Analize konu olan oranlar işletmelerin finansal gücü, yönetim performansı ve yatırım performansının değerlendirilmesinde kıstas olarak kullanılmıştır. Analiz sonucunda göre en çok etkilenen işletmelerin; tekstil perakendesi işletmelerinde Boyner Perakende ve Tekstil Yatırımları A.Ş.(Türkiye), gıda perakendesi işletmelerinde Metro AG (Almanya) ve teknoloji perakendesi işletmelerinde Teknosa İç ve Dış Ticaret A.Ş.(Türkiye) olduğu tespit edilmiştir.
With the IFRS 16 published in January 2019, the operating lease and financial lease distinction on leasing transactions was terminated. According to IFRS 16, all leasing transactions will be classified as financial leasing transactions and reporting will be made accordingly. It is prevented that the leasing transactions, which are essentially the same as the amendments brought by this Regulation, are presented on different reporting basis. In the study, the amendments brought by IFRS 16: Leases Standard were examined through retail companies in Turkey, Germany and England. Within the scope of the analysis, the retail sector was divided into 3 different sub-sectors as textile retail, food retail and technology retail, and the important financial ratio in these sub-sectors were examined. The rates subject to the analysis have been used as criteria in evaluating the financial power, management performance and investment performance of the companies. According to the results of the analysis, the firms that are most affected are Boyner Retail and Textile Investments A.Ş. (textile retail industry), Metro AG (food retail industry) and Teknosa Internal and External Trade A.Ş. Technology Retail Industry.
With the IFRS 16 published in January 2019, the operating lease and financial lease distinction on leasing transactions was terminated. According to IFRS 16, all leasing transactions will be classified as financial leasing transactions and reporting will be made accordingly. It is prevented that the leasing transactions, which are essentially the same as the amendments brought by this regulation, are presented on different reporting basis. In the study, the amendments brought by IFRS 16: Leases Standard were examined through retail companies in Turkey, Germany and England. Within the scope of the analysis, the retail sector was divided into 3 different sub-sectors as textile retail, food retail and technology retail, and the important financial ratios in these sub-sectors were examined. The rates subject to the analysis have been used as criteria in evaluating the financial power, management performance and investment performance of the firms. According to the results of the analysis, the firms that are most affected are Boyner Perakende ve Tekstil Yatırımları A.Ş (textile retail industry), Metro AG (food retail industry) and Teknosa İç ve Dış Ticaret A.Ş. (technology retail industry).
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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