Özet:

Timeshare vacation system has been occurred as a form of alternative holiday and spread out in many countries. To be less expensive than other forms of vacation, flexibility holiday time and places are the main important reasons of the increase in holiday choices. However, the legal point of view, timeshare vacation contract has unique features in terms of not based on the property ownership and as an arrangement of the right to receive the purchase of a timeshare term. These features are also effective in accounting practices. The purpose of the study, to examine the accounting practices and the legal nature of time share vacation and its contracts. For this purpose, detail information about emergence, development and the legal nature of timesharing vacation system has been explained. Then, accounting practices in terms of the tax laws and Turkish Accounting/Financial Reporting Standards to timeshare vacation contract are discussed.

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