Publication: KİRALAMA İŞLEMLERİNİN TFRS 16’YA GÖRE MUHASEBELEŞTİRİLMESİ VE ÖLÇÜLMESİ
Abstract
Kiralama işlemlerinin şeffaf biçimde sunulamaması eksikliğini gidermekamacıyla UMSK ve AMSK tarafından, kiralamaların muhasebeleştirilmesineyönelik yeni bir çalışma başlatılmış olup, çalışmalar sonucunda 2006 yılındaUMSK tarafından UFRS 16 yayımlanmıştır. Yeni standart ile kiracının muhasebeleştirmeuygulamaları değişmiş, kiracıya tüm kiralama işlemlerinde kullanımhakkı varlığını ve ilgili kira yükümlülüğünü finansal durum tablolarınaalma zorunluluğu getirilmiştir. Bu değişiklik ile aynı zamanda kiralama işlemlerininfinansal tablolarda şeffaf ve adil biçimde sunulması sağlanabilecektir.Türkiye’de TFRS 16 – Kiralamalar, Nisan 2018’de yayımlanmış, 1.1.2019 vesonrasında uygulanacaktır. Bu çalışmada yeni standardın muhasebeleştirmeve ölçme politikasının kavramsal açıdan, kiraya veren ve kiracı açısından vegeçiş hükümleri dikkate alınarak değerlendirilmesidir.
Responding to the concerns for the lack of transparent presentation of lease transactions the IASB and FASB undertook a project to improve lease accounting. As a result, IFRS 16 was codified by IASB and published in 2006. The new standard changes the old treatment of leased assets and makes it compulsory for the lessee to recognize the right of use of the asset an d its associated liability. It also provides transparency and faithful presentation of lease activities in financial statements. In Turkey, TFRS 16 - Leasings was published in April 2018 and will be applied for the reporting periods beginning on and after 1 January 2019. This study aims to assess the accounting policies of the new standard related to definition of lease transactions, recognition and mea surement of leases from perspectives of lessees and lessors and the transition regulations.
Responding to the concerns for the lack of transparent presentation of lease transactions the IASB and FASB undertook a project to improve lease accounting. As a result, IFRS 16 was codified by IASB and published in 2006. The new standard changes the old treatment of leased assets and makes it compulsory for the lessee to recognize the right of use of the asset an d its associated liability. It also provides transparency and faithful presentation of lease activities in financial statements. In Turkey, TFRS 16 - Leasings was published in April 2018 and will be applied for the reporting periods beginning on and after 1 January 2019. This study aims to assess the accounting policies of the new standard related to definition of lease transactions, recognition and mea surement of leases from perspectives of lessees and lessors and the transition regulations.