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
  Citation Number 6
 Views 78
 Downloands 19
Menu
Mendeley
Endnote
TFRS 16 KİRALAMALAR STANDARDININ FİNANSAL TABLOLAR ÜZERİNE ETKİSİ VE PERAKENDECİLİK SEKTÖRÜ ÜZERİNE BİR ARAŞTIRMA
2020
Journal:  
Muhasebe Bilim Dünyası Dergisi
Author:  
DOI:  
10.31460/mbdd.637928
Abstract:

Ocak 2016 da yayınlanan TFRS 16 Kiralamalar standardı, kiralama işlemlerinde finansal ve faaliyet kiralaması ayrımı yapmaksızın, tüm kiralama işlemlerinin tanımlama, ölçme ve raporlama ilkelerini düzenlemekte ve faaliyet kiralamalarını da finansal kiralama gibi değerlendirilmesi uygulamasını getirmektedir. Standardın uygulaması 1 Ocak 2019 tarihi itibariyle başlayacaktır. TFRS 16 Kiralamalar standardının uygulamaya başlanması ile birlikte TMS 17 Kiralama İşlemleri standardı ve ilgili yorumlar yürürlükten kalkacaktır. Bu çalışmada TFRS 16 standardının getirdiği düzenlemelerin finansal tablolar üzerindeki etkisi incelenerek, perakende sektöründeki işletmelerin likidite durumu ve bazı finansal oranlarına etkisi önceki uygulamayla karşılaştırılarak analiz edilecektir. Standardın, havayolu, perakendecilik, seyahat, dağıtım sektörleri gibi faaliyet kiralamasını yoğun olarak kullanan sektörler için büyük ölçüde değişiklik yaratacağı beklenmektedir.

Keywords:

TFRS 16 The impact of the standard on the financial tables and a research on the retail sector
2020
Journal:  
Muhasebe Bilim Dünyası Dergisi
Author:  
DOI:  
10.31460/mbdd.637928
Abstract:

TFRS 16 Rental Standards, published in January 2016, regulates the principles of identification, measurement and reporting of all rental transactions, without making a distinction between financial and activity rental in rental transactions, and provides the application of the rental transactions as well as the assessment of financial rental. The application of the standard will begin on 1 January 2019. With the entry into force of the TFRS 16 Rental Standards, the TMS 17 Rental Transactions Standards and the relevant comments will come into force. In this study, the impact of the regulations introduced by TFRS 16 on the financial statements will be examined, and the liquidity status of retail and the impact on some financial rates will be analyzed compared to the previous application. It is expected that the standard will make a significant change for the sectors that use the rental of activities, such as the aviation, retail, travel, distribution sectors.

Keywords:

The Effect Of Ifrs 16 Leasing Standard On Financial Statements and A Research On Retail Sector
2020
Journal:  
Muhasebe Bilim Dünyası Dergisi
Author:  
DOI:  
10.31460/mbdd.637928
Abstract:

IFRS 16 Leasing Standard, which was issued on January 2016, regulates the recognition, measurement and reporting principles of the entire leasing transactions without making any differentiation between the financial and operational leasing activities and accordingly introduces similar recognition principles both for financial and operational leases. The standard will be effective from January 1st, 2019. With the enforcement of IFRS 16, the previous standard IAS 17 that regulates the financial leasing activities will be ceased.

Keywords:

Citation Owners
Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.
Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.
Similar Articles
1. TFRS 16 KİRALAMALAR VE TMS 17 KİRALAMA İŞLEMLERİ STANDARTLARINA GÖRE SAT-GERİ KİRALA İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ
2020


  Details
 Download PDF
2. TFRS 16 Kiralamalar Standardının Türk Perakende İşletmelerinin Finansal Göstergelerine Etkisi
2021


  Details
 Download PDF
3. TMS 17 Kiralama İşlemleri Standardından TFRS 16 Kiralamalar Standardına Geçişte BİST Şirketlerine Yönelik Sektörel Etkilerin Karşılaştırmalı Analizi
2020


  Details
 Download PDF
4. FAALİYET KİRALAMASININ TÜRKİYE’DEKİ MUHASEBE DÜZENLEMELERİ AÇISINDAN İNCELENMESİ
2020


  Details
 Download PDF
5. SAT VE GERİ KİRALA İŞLEMLERİNİN TFRS 16’YA GÖRE MUHASEBELEŞTİRİLMESİ VE BOBİ FRS İLE KARŞILAŞTIRILMASI
2020


  Details
 Download PDF
6. TÜRKIYE’DEKİ MUHASEBE DÜZENLEMELERİ ÇERÇEVESİNDE FAALİYET KİRALAMASI İŞLEMLERİNİN İNCELENMESİ VE MUHASEBELEŞTİRİLMESİ
2020


  Details
 Download PDF
Muhasebe Bilim Dünyası Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 480
Cite : 1.732
2023 Impact : 0.248
Details
Muhasebe Bilim Dünyası Dergisi