文章基本信息

标题：Accounting Practices of Operational Leasing Enterprises within the Scope of Turkish Tax Legislation
其他标题：Türk Vergi Mevzuatı Kapsamında Faaliyet Kiralaması Yapan İşletmelerde Muhasebe Uygulamaları
本地全文：下载
作者：Fatih Şentürk
期刊名称：İşletme Araştırmaları Dergisi
印刷版ISSN：1309-0712
出版年度：2016
卷号：8
期号：1
DOI：10.20491/isader.2016.163
语种：English
出版社：Isarder
摘要：It has been a recent trend among corporations or businesses to practice leasing option as opposed to purchasing options in carrying out their operational activities due to the scarcity in financial resources. Purchasing some economic assets has become more expensive as reported by businesses exercizing leasing operation. In doing this,businesses are able to better use their capital as a corporate resource in other core business activities. The literature lacks research on operational lease accounting entries. This work aims at closing the gap and provides helpful information and guide to both academicians and practitioners. A comprehensive case is introduced in order to shed light on issues related to accounting records related to operational leasing,considering relevant legislation and tax law references.
其他摘要：Günümüzde finansman kaynaklarında yaşanan kıtlık nedeniyle işletmeler faaliyetlerini sürdürürken satın alma işlemi yerine kiralama seçeneğini tercih etmektedirler. Bu bağlamda bazı iktisadi varlıkların satın alınması,bu varlıkların kiralanması işlemine gö
关键词：Leasing;Operating Lease;Accounting Practices
其他关键词：Kiralama İşlemleri;Faaliyet (Operasyonel) Kiralaması;Muhasebe Kayıtları. Ab