文章基本信息

标题：ANALYSING FINANCIAL LEASING ACTS IN TERMS OF TAS 17,TAX LEGISLATION,BRSA NOTICE AND ACCOUNTING PRACTICES
其他标题：Finansal Kiralama İşlemlerinin TMS 17,Vergi Mevzuatı,BDDK Tebliği Açısından İncelenmesi ve Muhasebe Uygulamaları
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作者：Ayşe Gül KÖKSA ; Beyhan BELLER
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2013
卷号：6
期号：2
DOI：10.25287/ohuiibf.211440
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：While the need of capital of enterprises increases more and more in nowadays,resources be limited and the use of own resources be high-cost forces enterprises to use alternative financial methods. One of these methods is lease of assets instead of purchase. In this way,it comes up the increase of efficiency and productivity of business’s capital. Lease acts may be done in form of operating leasing and financial leasing. Financial leasing is medium and long term financing technique that is used to have some assets. In our country,many regulations were done regarding accounting of leasing agreement and acts as of 1980s. These regulations were done with “Standards of Leases” whose sequence number is 17 beside laws and notices. Even there are previously important differences among executions regarding accounting of financial leasing acts,it is achieved execution entirety by abrogating these differences significantly with regulations latterly. The aim of this study is to analyze relatively all existing regulations in connection with reflecting financial leasing acts to financial accounts in Turkey and crack experienced problems practically.
其他摘要：Günümüzde işletmelerin sermaye gereksinimi her geçen gün artarken kaynaklarının kısıtlı olması ve öz kaynak kullanımının yüksek maliyetli olması işletmeleri alternatif finansal yöntemleri kullanmaya zorlamaktadır. Bu yöntemlerden biri de varlıkların satın
关键词：Financial Lease; TAS 17.Jel Codes: M40; M41
其他关键词：Finansal Kiralama; TMS 17.JEL Kodları: M40; M41