IFRS 16 (TFRS 16), prepared by the International Accounting Standards Board (IASB) to replace the IAS 17 (TMS 17) leases standard as part of the project to improve financial reporting for leases, has been effective as of January 1, 2019. With the renewed standard, the distinction between financial leasing and operating leases has been eliminated, allowing information users to make more accurate decisions and allow financial statements to reflect the current situation of the businesses more realistically. With the implementation of the standard, significant changes are expected to occur in the financial statements of companies with operating lease transactions. With this study, the level of impact of financial statements after the new leases are classified on a sectoral basis by the companies operating in Borsa Istanbul in Turkey with the sector averages included in the impact report published by the IASB compared. Consequently, it was found that retail, aviation and health were the most affected sectors, while sectoral impact levels in Turkey differed from time to time with the IASB study.
|Journal Section||İktisadi ve idari Bilimler Sayısı|
Publication Date : June 24, 2020
|APA||Özdoğan, B , Uygun, U . (2020). TMS 17 Kiralama İşlemleri Standardından TFRS 16 Kiralamalar Standardına Geçişte BİST Şirketlerine Yönelik Sektörel Etkilerin Karşılaştırmalı Analizi . Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi , 18 (2) , 209-227 . DOI: 10.18026/cbayarsos.632089|