Yap İşlet Devret (YİD) sözleşmeleri birden çok sözleşmeyi içinde barındıran bir yapıya sahiptir. Bu yapı, YİD sözleşmeleri kapsamında ortaya çıkan işlemlerin ekonomik özünün anlaşılması konusunda zorluklar çıkarmıştır. Bu çalışmada YİD sözleşmelerinin muhasebeleştirilmesi, Uluslararası Finansal Raporlama Yorum Komitesi (International Financial Reporting Interpretation Committe-IFRIC) tarafından yayımlanan 12 no.lu Uluslararası Finansal Raporlama Yorumu (IFRIC 12) İmtiyazlı Hizmet Sözleşmeleri kapsamında ele alınmış ve raporlamada kullanılacak yeni hesaplar önerilmiştir. YİD sözleşmelerinin IFRIC 12’ye göre muhasebeleştirilmesi, YİD sözleşmelerinin işletmeciye sağlayacağı faydaların finansal tablolara gerçeğe uygun bir şekilde yansımasını ve bilginin finansal tablo kullanıcılarına, tahmine dayalı da olsa, ihtiyaç duyulan karar alma anında sunulması sağlamaktadır.
Built Operate and Transfer (BOT) arrangements are multi-arrangements contracts. Because of the structure, it is difficult to understand the economic substance of the transactions arise from BOT arrangements. In this study, accounting for BOT arrangements according to IFRIC 12 Service Concession Arrangements, published by International Financial Reporting Interpretation Committee, is discussed and suggested new accounts for financial reporting. Accounting for the BOT arrangements according to IFRIC 12 enables to reflect the economic benefits of the BOT arrangements, expected to flow the entity, to the financial statements fairly and present the financial information to the users of financial statements at the decision date even if it is depend on estimation.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | December 15, 2015 |
Submission Date | August 10, 2015 |
Published in Issue | Year 2015 Volume: 17 Issue: 4 |
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