Publication: Uluslararası muhasebe standartları ve Türk Mevzuatı’nda finansal kiralama işlemleri ve muhasebeleştirilmesi
Abstract
ULUSLARARASI MUHASEBE STANDARTLARI VE TÜRK MEVZUATI’NDA FİNANSAL KİRALAMA İŞLEMLERİ VE MUHASEBELEŞTİRİLMESİ Tüm Dünya’da olduğu gibi Türkiye’de de her geçen gün daha etkili olarak başvurulan bir finansman tekniği olarak finansal kiralama işlemlerinin nasıl gerçekleştirildiği neden etkili bir finansman tekniği olduğu ve uluslararası muhasebe standartları ile Türkiye’deki ilgili mevzuata göre bu işlemlerin nasıl muhasebeleştirileceği konularına detaylı olarak değinmek amacıyla bu tez çalışması yapılmıştır. Finansal kiralama; belirli bir süreç için kiralayan ve kiracı arasında düzenlenen, üreticiden kiracı tarafından seçilerek, kiralayan tarafından satın alınan malın mülkiyetini kiralayanda, kullanımını ise kiracıda bırakan bir anlaşmadır. Kiralanan malın kullanımı belirli bir kira karşılığında, belirli bir süre için kiracıya bırakılmaktadır. Alternatif bir finansman tekniği olarak kullanılmakta olan finansal kiralamanın nitelik olarak olarak diğer finansman tekniklerinden farklılıklar göstermesi, finansal kiralama işlemlerinin muhasebeleştirilmesi ve mali tablolarda gösterilmesi konularında da farklı uygulamaların ortaya çıkmasına sebep olmuştur. Konu ile ilgili olarak Uluslararası Muhasebe Standartları Kurulu, 17 numaralı standart ile finansal kiralama işlemlerinin muhasebedeki yerini ve uygulama koşullarını açıklayarak bu konularda işletmelere yol göstermiş ve global bir düzen sağlanmaya çalışılmıştır. Ülkemizde de finansal kiralama işlemlerinin muhasebeleştirilmesi ve mali tablolarda sunumu hakkında çeşitli problemler yaşanmış, Türkiye Muhasebe Standartları Kurulu 17 numaralı uluslararası muhasebe standardının aynı şekilde Türkiye’de de uygulanabileceğini kabul etmiştir. Bu durumda Vergi Kanunları, Tek Düzen Hesap Planı ve Türkiye Muhasebe Standartları hükümleri arasında uyumsuzluklar ortaya çıkmış ancak gerek Vergi Kanunlarında yapılan düzenlemeler gerekse finansal kiralama işlemleri ile ilgili olarak Tek Düzen Hesap Planına eklenen hesaplar ile bu uyuşmazlıklar ortadan kaldırılmıştır.
LEASING PROCESSES AND ACCOUNTING PRINCIBLES ON INTERNATIONAL ACCOUNTING STANDARDS AND TURKISH LEGISLATION This thesis studies in depth and detail how the leasing transactions carried out as a financing technique which is more actively chosen in the whole world as well as in Turkey, why it is such an effective financial tool and how it can be accounted in accordance with the international accounting standards and the pertinent regulations in Turkey. Leasing is an agreement that is established between a leasor and a lessee for a specific period of time in which the leased goods is chosen by the lessee, bought from the manufacturer by the leasor and the leasor has the ownership of these goods while the lessee uses them. The usage of the leased goods is given to the lessee for a lease payment and for a specific period of time. The attributional difference of leasing as an alternative financing tool from other financing tools has emerged various applications of the accounting and financial reporting of leasing transactions. International Accounting Standards Board has guided enterprises with Standard No.17 which explains the position and application conditions of leasing transactions and has tried to keep an global order. Various problems has risen in the accounting and financial reporting of leasing transactions in our country and Accounting Standards Board of Turkey accepted that International Accounting Standard No.17 may be applied in its entirety in Turkey. The conflicts between the provisions of taxation laws, uniform chart of account and Turkish accounting standards have emerged and these conflicts have been eliminated by the revisions in taxation laws and the additional accounts in added to the uniform chart of account.
LEASING PROCESSES AND ACCOUNTING PRINCIBLES ON INTERNATIONAL ACCOUNTING STANDARDS AND TURKISH LEGISLATION This thesis studies in depth and detail how the leasing transactions carried out as a financing technique which is more actively chosen in the whole world as well as in Turkey, why it is such an effective financial tool and how it can be accounted in accordance with the international accounting standards and the pertinent regulations in Turkey. Leasing is an agreement that is established between a leasor and a lessee for a specific period of time in which the leased goods is chosen by the lessee, bought from the manufacturer by the leasor and the leasor has the ownership of these goods while the lessee uses them. The usage of the leased goods is given to the lessee for a lease payment and for a specific period of time. The attributional difference of leasing as an alternative financing tool from other financing tools has emerged various applications of the accounting and financial reporting of leasing transactions. International Accounting Standards Board has guided enterprises with Standard No.17 which explains the position and application conditions of leasing transactions and has tried to keep an global order. Various problems has risen in the accounting and financial reporting of leasing transactions in our country and Accounting Standards Board of Turkey accepted that International Accounting Standard No.17 may be applied in its entirety in Turkey. The conflicts between the provisions of taxation laws, uniform chart of account and Turkish accounting standards have emerged and these conflicts have been eliminated by the revisions in taxation laws and the additional accounts in added to the uniform chart of account.