Türkiye’deki Muhasebe Düzenlemeleri Çerçevesinde Faaliyet Kiralaması İşlemlerinin İncelenmesi ve Muhasebeleştirilmesi
The Examination and accounting of operational Leasing in Terms of Turkish Accounting Regulations

Summary/Abstract: The purpose of this study is to explain the accounting principles for the issues that are special in operating leasing transactions in the framework of Tax Procedure Law (TPL), General Communique on Accounting System Application, Turkish Accounting and Financial Reporting Standards (TAS/TFRS) and the Financial Reporting Standard for Large and Medium-sized Entities (BOBI FRS). In TFRS 16, which was put into practice instead of TAS 17, it was stated that the right of use should be shown in assets and the lease obligations should be shown in liabilities without discriminating financial or operational leases for the lessee. In terms of the leaser, the classification of operations and financial leases continued, as in TAS 17. In BOBI FRS Chapter 15, the distinction between operational and financial lease remains valid for the lessee and the lessor. It has been determined that only provisions regarding financial leasing are included in Tax Procedure Law, and accounts that will be used only for leasing transactions are included in General Communique on Accounting System Application. Prediction of a uniform rental model for lessee businesses within the scope of TFRS 16, it is expected that these types of businesses will have significant impacts on ensuring the fair presentation of their assets and liabilities and increasing the comparability of financial statements.

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