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KİRALAMA İŞLEMLERİNİN IFRS 16 VE ASC 842 STANDARTLARINA GÖRE FİNANSAL TABLOLAR ÜZERİNDEKİ ETKİLERİNİN İNCELENMESİ

Year 2020, Volume: 5 Issue: 1, 56 - 73, 29.06.2020

Abstract

2016 yılında Uluslararası Muhasebe Standartları Kurulu tarafından IFRS 16 Kiralama ve Finansal Muhasebe Standartları Kurulu tarafından ASC 842 Kiralama standartları yayımlanmıştır. Kiralama işlemlerinin raporlanması süreçlerine farklı bakış açılarıyla yaklaşan bu iki standart ile kiralama sözleşmelerinin muhasebeleştirilmeleri konusunda önemli değişiklikler yapılmıştır. Bu değişiklikler işletmelerin finansal tablolarında muhtemel değişikliklere sebep olacaktır. Bu çalışmada IFRS 16 ve ASC 842 standartlarının kiralama sözleşmelerinin muhasebeleştirilmesi ve raporlanması konusunda yaratacağı etkiler iki standart esas alınarak hazırlanan mali tablolar üzerinde karşılaştırmalı olarak incelenmiştir.

References

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  • Aslan, Ü. (2018). UFRS 16 kiralamalar standardı kapsamında faaliyet kiralamasının kiracı işletme tarafından muhasebeleştirilmesi ve raporlanması. Muhasebe ve Finansman Dergisi, (77), 55-68.
  • Beattie, V., G. Alan, & T. J. Sarah. (2006). International lease-accounting reform and economic consequences: The views of U.K. users and preparers, International Journal of Accounting, 41(1), 75-103.
  • Bunea-Bontaş, C. A. (2017). Lease accounting under IFRS 16 and IAS 17–a comparative approach. Revısta Economıa Contemporană, 2(2), 78-84.
  • Chen, B., & Z. Xia (2018). If Leases are not Capitalized: The Effects of a Qualified Audit Opinion on Investors’ Judgments and Decisions. Journal of Accounting and Finance, 18(2), 200-212.
  • Delioette. (2017). FASB's new lease standard: Accounting and implementation insights. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Real%20Estate/us-engineering-construction-fasb-lease-standard.pdf (Erişim Tarihi: 02.03.2020)
  • EY. (2017) New leases standard ASC 842 Lessee - operating leases. https://www.ey.co.il/userfiles/new%20leases%20standard%20asc%20842%20.pdf (Erişim Tarihi: 07.03.2020)
  • FASB. (1976). Statement of Financial Accounting Standards (SFAS) 13: Accounting for leases. Norwalk.
  • Gökçen, G., Ataman. Başak, & Ç. Cemal, (2016). Türkiye Finansal Raporlama Standartları Uygulamaları. Beta Yayınevi, İstanbul. Hazır, Ç. A. (2019). TFRS 16-Kiralamalar’ın Grup İçi Muhasebe Politikaları Çerçevesinde Değerlendirilmesi. Muhasebe ve Finansman Dergisi, (82). 55-76.
  • International Financial Reporting Standards (IFRS). https://www.ifrs.org/issued-standards/list-of-standards/ifrs-16-leases/#about (Erişim Tarihi: 22.03.2020)
  • Kamu Gözetimi Kurumu (KGK). https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TFRS/TFRS_16.pdf (Erişim Tarihi: 02.03.2020) International Accounting Standards Board (IASB). (2016) Effects Analysis: IFRS 16. https://www.ifrs.org/-/media/project/leases/ifrs/published-documents/ifrs16-effects-analysis.pdf (Erişim Tarihi: 11.03.2020)
  • Magli, F., N. Alberto, & O. Matteo (2018). The Effects on Financial Leverage and Performance: The IFRS 16. International Business Research, 11(8), 76-89.
  • Merve, A. C. A. R., T. Hüseyin & A. Rafet. (2013). UMS 17 Kiralama İşlemleri Standardından Ufrs 16’ya Geçişin Finansal Tablolar Üzerinde Etkisi: Borsa İstanbul Örneği. Muhasebe Bilim Dünyası Dergisi, 19(3), 592-623.
  • Morales Díaz, J., & R. Z. Constancio. (2018). IFRS 16 (leases) implementation: Impact of entities’ decisions on financial statements. Aestimatio: The IEB International Journal of Finance, 17, 60-97.
  • Morales Díaz, J., & R. Z. Constancio (2018). The impact of IFRS 16 on key financial ratios: a new methodological approach. Accounting in Europe, 15(1), 105-133.
  • Öztürk, M., & S. Murat (2016). Impact of New Standard" IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and Economics Research Journal, 7(4), 143-157.
  • O. Guillaume & D. Pierre (2017). Accounting For Leases: A Comparative Analysis Of U.S. GAAP and IFRS. International Journal of Economics, Business and Management Research, 1(2), 109-119.
  • Reither, C.L. (1998). What are the best and the worst accounting standards?, Accounting Horizons, 12(3), 283-292.
  • Sari, E. S., G. Nevzat (2019). Investigation of the effect of IFRS 16 on BIST 100 companies' financial indicators. PressAcademia Procedia (PAP), (9),90-94.
  • Veverková, A. (2019). IFRS 16 and its Impacts on Aviation Industry. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(5), 1369-1377.
  • Zamora-Ramírez, C., & J. Morales-Díaz (2018). Effects of IFRS 16 on Key Financial Ratios of Spanish Companies. Estudios de Economia Aplicada, 36(2), 385-406.
Year 2020, Volume: 5 Issue: 1, 56 - 73, 29.06.2020

Abstract

References

  • AICPA (1994). Improving Business Reporting - a Customer Focus: Meeting the Information Needs of Investors and Creditors. Comprehensive Report. http://www.aicpa.org/InterestAreas/FRC/AccountingFinancialReporting/DownloadableDocuments/Jenkins Committee Report.pdf (Erişim Tarihi: 10.03.2020)
  • Aslan, Ü. (2018). UFRS 16 kiralamalar standardı kapsamında faaliyet kiralamasının kiracı işletme tarafından muhasebeleştirilmesi ve raporlanması. Muhasebe ve Finansman Dergisi, (77), 55-68.
  • Beattie, V., G. Alan, & T. J. Sarah. (2006). International lease-accounting reform and economic consequences: The views of U.K. users and preparers, International Journal of Accounting, 41(1), 75-103.
  • Bunea-Bontaş, C. A. (2017). Lease accounting under IFRS 16 and IAS 17–a comparative approach. Revısta Economıa Contemporană, 2(2), 78-84.
  • Chen, B., & Z. Xia (2018). If Leases are not Capitalized: The Effects of a Qualified Audit Opinion on Investors’ Judgments and Decisions. Journal of Accounting and Finance, 18(2), 200-212.
  • Delioette. (2017). FASB's new lease standard: Accounting and implementation insights. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Real%20Estate/us-engineering-construction-fasb-lease-standard.pdf (Erişim Tarihi: 02.03.2020)
  • EY. (2017) New leases standard ASC 842 Lessee - operating leases. https://www.ey.co.il/userfiles/new%20leases%20standard%20asc%20842%20.pdf (Erişim Tarihi: 07.03.2020)
  • FASB. (1976). Statement of Financial Accounting Standards (SFAS) 13: Accounting for leases. Norwalk.
  • Gökçen, G., Ataman. Başak, & Ç. Cemal, (2016). Türkiye Finansal Raporlama Standartları Uygulamaları. Beta Yayınevi, İstanbul. Hazır, Ç. A. (2019). TFRS 16-Kiralamalar’ın Grup İçi Muhasebe Politikaları Çerçevesinde Değerlendirilmesi. Muhasebe ve Finansman Dergisi, (82). 55-76.
  • International Financial Reporting Standards (IFRS). https://www.ifrs.org/issued-standards/list-of-standards/ifrs-16-leases/#about (Erişim Tarihi: 22.03.2020)
  • Kamu Gözetimi Kurumu (KGK). https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TFRS/TFRS_16.pdf (Erişim Tarihi: 02.03.2020) International Accounting Standards Board (IASB). (2016) Effects Analysis: IFRS 16. https://www.ifrs.org/-/media/project/leases/ifrs/published-documents/ifrs16-effects-analysis.pdf (Erişim Tarihi: 11.03.2020)
  • Magli, F., N. Alberto, & O. Matteo (2018). The Effects on Financial Leverage and Performance: The IFRS 16. International Business Research, 11(8), 76-89.
  • Merve, A. C. A. R., T. Hüseyin & A. Rafet. (2013). UMS 17 Kiralama İşlemleri Standardından Ufrs 16’ya Geçişin Finansal Tablolar Üzerinde Etkisi: Borsa İstanbul Örneği. Muhasebe Bilim Dünyası Dergisi, 19(3), 592-623.
  • Morales Díaz, J., & R. Z. Constancio. (2018). IFRS 16 (leases) implementation: Impact of entities’ decisions on financial statements. Aestimatio: The IEB International Journal of Finance, 17, 60-97.
  • Morales Díaz, J., & R. Z. Constancio (2018). The impact of IFRS 16 on key financial ratios: a new methodological approach. Accounting in Europe, 15(1), 105-133.
  • Öztürk, M., & S. Murat (2016). Impact of New Standard" IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and Economics Research Journal, 7(4), 143-157.
  • O. Guillaume & D. Pierre (2017). Accounting For Leases: A Comparative Analysis Of U.S. GAAP and IFRS. International Journal of Economics, Business and Management Research, 1(2), 109-119.
  • Reither, C.L. (1998). What are the best and the worst accounting standards?, Accounting Horizons, 12(3), 283-292.
  • Sari, E. S., G. Nevzat (2019). Investigation of the effect of IFRS 16 on BIST 100 companies' financial indicators. PressAcademia Procedia (PAP), (9),90-94.
  • Veverková, A. (2019). IFRS 16 and its Impacts on Aviation Industry. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(5), 1369-1377.
  • Zamora-Ramírez, C., & J. Morales-Díaz (2018). Effects of IFRS 16 on Key Financial Ratios of Spanish Companies. Estudios de Economia Aplicada, 36(2), 385-406.
There are 21 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Sabrı Burak Arzova 0000-0001-9616-4197

Bertaç Şakir Şahin 0000-0003-0414-5402

Publication Date June 29, 2020
Submission Date April 22, 2020
Acceptance Date June 29, 2020
Published in Issue Year 2020 Volume: 5 Issue: 1

Cite

APA Arzova, S. B., & Şahin, B. Ş. (2020). KİRALAMA İŞLEMLERİNİN IFRS 16 VE ASC 842 STANDARTLARINA GÖRE FİNANSAL TABLOLAR ÜZERİNDEKİ ETKİLERİNİN İNCELENMESİ. Journal of Research in Business, 5(1), 56-73.