Publication: Gayrimenkullerin uluslararası muhasebe/ finansal raporlama standartlarına göre finansal tablolara yansımasının incelenmesi
Abstract
GAYRİMENKULLERİN TÜRKİYE MUHASEBE/ FİNANSAL RAPORLAMA STANDARTLARINA GÖRE FİNANSAL TABLOLARA YANSIMASININ İNCELENMESİ Ülkemizde gayrimenkul mülkiyetinin konusunu oluşturan varlıklar Türk Medeni Kanunu ile düzenlenmiştir. Türk Medeni Kanunu’nda gayrimenkuller kullanım amacından ziyade mülkiyet merkezli olarak ele alınmıştır. Türk Medeni Kanunu’nun amacı ile büyük ölçüde benzerlik gösteren Vergi Usul Kanunu (VUK) uygulamalarından farklı olarak UFRS uygulamalarında gayrimenkulün kullanım amacına, edinim şekline, satış olasılığına ve işletmenin faaliyet konusuna göre daha detaylı bir sınıflandırma ve ölçüm yapılmaktadır. VUK uygulamalarında yatırım amaçlı ve satış amaçlı varlıklar şeklinde sınıflandırma söz konusu değil iken UFRS uygulamalarında bu ayrımlar önemlidir. Bu ayrımların her birinin kendine has ölçüm kriterleri ve finansal tablolar üzerinde farklı etkileri söz konusudur. Bu çalışmada gayrimenkul kavramından başlayarak, gayrimenkullerin UFRS esaslarına göre stok, yatırım amaçlı, kullanım amaçlı ve satış amaçlı olarak sınıflandırılması konularına değinilmiş, muhasebeleştirme, değerleme (ölçüm) ve sınıflar arası transfer konuları ele alınarak hatalı kayıtların finansal tablolar üzerindeki etkileri incelenmiştir.
ANALYSIS OF REFLECTION OF REAL ESTATES ON FINANCIAL STATEMENTS ACCORDING TO INTERNATIONAL ACCOUNTING/ FINANCIAL REPORTING STANDARDS The assets that constitute the subject of real estate ownership in our country are regulated by Turkish Civil Code. In Turkish Civil Code, real estates are handled as property-centered rather than their intended use. Unlike the Tax Procedure Law (VUK) applications, which are largely similar to the purpose of Turkish Civil Code, a more detailed classification and measurement is made according to the purpose of use of the real estate, the way of acquisition, the possibility of sale and the field of activity of the business in IFRS applications. While there is no classification as assets held for investment or sale purposes in VUK applications, these distinctions are important in IFRS applications. Each of these distinctions has its own measurement criteria and different effects on the financial statements. In this study, starting from the concept of real estate, the classification of real estates as inventory, investment properties, owner-occupied properties and properties held for sale according to IFRS principles has been mentioned, and the effects of erroneous records on financial statements have been analysed by considering the subjects of accounting, valuation (measurement) and transfers.
ANALYSIS OF REFLECTION OF REAL ESTATES ON FINANCIAL STATEMENTS ACCORDING TO INTERNATIONAL ACCOUNTING/ FINANCIAL REPORTING STANDARDS The assets that constitute the subject of real estate ownership in our country are regulated by Turkish Civil Code. In Turkish Civil Code, real estates are handled as property-centered rather than their intended use. Unlike the Tax Procedure Law (VUK) applications, which are largely similar to the purpose of Turkish Civil Code, a more detailed classification and measurement is made according to the purpose of use of the real estate, the way of acquisition, the possibility of sale and the field of activity of the business in IFRS applications. While there is no classification as assets held for investment or sale purposes in VUK applications, these distinctions are important in IFRS applications. Each of these distinctions has its own measurement criteria and different effects on the financial statements. In this study, starting from the concept of real estate, the classification of real estates as inventory, investment properties, owner-occupied properties and properties held for sale according to IFRS principles has been mentioned, and the effects of erroneous records on financial statements have been analysed by considering the subjects of accounting, valuation (measurement) and transfers.