Publication: Yasal düzenlemelere göre kiralama işlemlerinin muhasebeleştirilmesi, denetim yönü ve vergi etkisi
Abstract
TMS 17 standardının aksine TFRS 16 kiracılar için iki muhasebe modelinin kaldırarak kiracının faaliyet kiralaması konusu olan varlığı ve bundan doğan borçlarını finansal durum tablosunda göstermesine imkan vermiştir. Bu sayede faaliyet kiralamaları finansal durum tablolarına eklenmiş ve şirketlerin varlık ve yükümlülüklerinde artışlar oluşarak bu oranlar finansal tablo oranlarını ve göstergeleri etkilemiştir. Kiralama işlemlerinin muhasebeleştirilmesi konusunda, bağımsız denetime dahil olan fakat TFRS 16’yı uygulamayan şirketler açısından, kiralama süreçlerinin raporlanmasında BOBİ FRS 15. bölümü uygulamaktadır. Bu çalışmanın amacı yasal düzenlemelere göre kiralama işlemlerinin muhasebeleştirilmesinde hangi unsurlara dikkat edileceğini, denetimsel açıdan dikkat çeken hususları belirtmek ve vergisel boyutuna dikkat çekmektir.
In contrast to IAS 17, IFRS 16 abolishes the two accounting models for lessees and allows the lessee to present the asset that is the subject of the operating lease and the liabilities arising from it in the statement of financial position. In this way, operating leases were added to the statement of financial position and the assets and liabilities of companies increased, affecting financial statement ratios and indicators. For companies that are subject to independent audit and do not apply TFRS 16, Section 15 of the BOBI FRS is applied for the reporting of lease transactions. The purpose of this study is to determine the elements to be considered in the accounting of lease transactions according to the legal regulations, to indicate the issues that draw attention for the audit and to draw attention to the tax dimension.
In contrast to IAS 17, IFRS 16 abolishes the two accounting models for lessees and allows the lessee to present the asset that is the subject of the operating lease and the liabilities arising from it in the statement of financial position. In this way, operating leases were added to the statement of financial position and the assets and liabilities of companies increased, affecting financial statement ratios and indicators. For companies that are subject to independent audit and do not apply TFRS 16, Section 15 of the BOBI FRS is applied for the reporting of lease transactions. The purpose of this study is to determine the elements to be considered in the accounting of lease transactions according to the legal regulations, to indicate the issues that draw attention for the audit and to draw attention to the tax dimension.