Publication: TFRS 16 kiralamalar standardı ve muhasebe uygulamaları
Abstract
ÖZETTFRS 16 KİRALAMALAR STANDARDI VE MUHASEBE UYGULAMALARITFRS 16, TMS 17’nin kiralamaları sınıflandırmaya tabi tutarak finansal durum tablosuna almadığı faaliyet kiralamalarını, bu sınıflandırmaya son verip finansal kiralamalarla beraber finansal durum tablosuna almıştır. Bu da finansal tabloların gerçeği yansıtmasında, finansal tablo kullanıcıları açısından doğru bir şekilde değerlendirilmesinde faydalı olmaktadır. Çok sayıda faaliyet kiralaması yapan havayolu sektörü, TFRS 16’dan etkilenen sektörlerin başında gelmektedir. Bu çalışmanın amacı, kiralamalara ilişkin tarihsel gelişimi açıklamak, kiralamaları VUK, TMS 17 ve TFRS 16 açısından değerlendirip, TMS 17 ve TFRS 16’yı karşılaştırarak, finansal tablolar üzerindeki etkilerini uygulama kapsamında da göstererek ortaya koymaktır. Bu amaç doğrultusunda ilk olarak, kiralamalarla ilgili bilgiler açıklanarak, hem dünya üzerinde hem de Türkiye’de kiralamaların tarihsel gelişimine yer verilmiştir. Daha sonra VUK ve TMS 17’ye göre, kiralama işlemlerinin muhasebeleştirilmelerine dair bilgiler verilerek, TFRS 16’nın getirdiği farklılıklar ele alınmıştır. Son bölümde ise, hava yolu işletmesine ait finansal tablolar dikkate alınarak benim tarafımdan eklenen varsayımlarla beraber TMS 17 ve TFRS 16’ya ilişkin kiralama işlemlerinin muhasebeleştirilmesine dair uygulamalar üzerinden karşılaştırmalar yapılmıştır. TFRS 16’yı uygulamaya başlayan işletmeler, farklı bir muhasebe modelini benimsediği için muhasebe ve bilgi sistemlerini güncelleyerek, aynı zamanda çalışanlarına TFRS 16’ya ilişkin eğitimler vermesi gerekmektedir.
ABSTRACTTFRS 16 LEASES STANDARD AND ACCOUNTING PRACTICESLeases classified in TAS 17, however TAS 17 does not include operating leases in the financial position. TFRS 16 make an end of this classification and included in the statement of financial position together with financial leases. This has been useful for the correct evaluation of financial statements for users of financial statements to reflect the truth. The airline sector, which has a large number of operating leases, in one of the sectors affected by TFRS 16.The purpose of this study is to explain the historical development of leases, evaluate them in terms of VUK, TAS 17 and TFRS 16, and compare TAS 17 and TFRS 16, and show the effects on the financial statements within the scope of the application.In accordance with this purpose, begining with clarifying the terms related to leases and mentioned on the historical development of leasing both in Turkey and the world. Subsequently, information was given about accounting of leasing transactions in accordance with the VUK and TAS 17. Besides, the differences brought by TFRS 16 were discussed. In conclusion, comparisons are made on the applications for the accounting of lease transactions in compliance with TAS 17 and TFRS 16, with the assumptions added by me, taking into account the financial statements of the airline company.Consequently the companies that started to apply TFRS 16 adopt a different accounting model should update their accounting and information systems, furthermore train their employees on TFRS 16.
ABSTRACTTFRS 16 LEASES STANDARD AND ACCOUNTING PRACTICESLeases classified in TAS 17, however TAS 17 does not include operating leases in the financial position. TFRS 16 make an end of this classification and included in the statement of financial position together with financial leases. This has been useful for the correct evaluation of financial statements for users of financial statements to reflect the truth. The airline sector, which has a large number of operating leases, in one of the sectors affected by TFRS 16.The purpose of this study is to explain the historical development of leases, evaluate them in terms of VUK, TAS 17 and TFRS 16, and compare TAS 17 and TFRS 16, and show the effects on the financial statements within the scope of the application.In accordance with this purpose, begining with clarifying the terms related to leases and mentioned on the historical development of leasing both in Turkey and the world. Subsequently, information was given about accounting of leasing transactions in accordance with the VUK and TAS 17. Besides, the differences brought by TFRS 16 were discussed. In conclusion, comparisons are made on the applications for the accounting of lease transactions in compliance with TAS 17 and TFRS 16, with the assumptions added by me, taking into account the financial statements of the airline company.Consequently the companies that started to apply TFRS 16 adopt a different accounting model should update their accounting and information systems, furthermore train their employees on TFRS 16.