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Year 2017, Volume: 3 Issue: 1, 153 - 173, 30.06.2017

Zekeriya Demir Ece Bas

https://doi.org/10.17261/Pressacademia.2017.401

Abstract

References

  • 6361 Sayılı Finansal Kiralama,Faktoring ve Finansal Kiralama Kanunu, http://www.resmigazete.gov.tr/eskiler/2012/12/20121213-1.htm, Erişim Tarihi: 08.05.2017.
  • Akıncı K., (2000), “Leasing (Finansal Kiralama) ve KDV Finansman Avantajı”, Vergi Dünyası, Sayı:228, ss. 117.
  • Boyraz Fazıl (2011) “TMS/TFRS/KOBİ Standartlarına Göre Hesaplanan Ticari Kardan Mali Kara Geçiş” Powerpoint Sunumu, 01/12/2011, İstanbul YMM Odası, http://www.mukellefgazetesi.com.tr/275temmuz2011/fazilboyraziymmo01122011.pdf, Erişim Tarihi: 08.05.2017.
  • Branswijck, D.. - Longueville, S.-.Everaert, P. (2011),” The Fınancıal Impact Of The Proposed Amendments To Ias 17: Evıdence From Belgıum And The Netherlands”, Accounting And Management Information Systems, Vol. 10, No. 2, p.275-295
  • Collins, D. L.- Pasewark, W. R., - Riley, M. E., (2012), “Financial Reporting Outcomes under Rules- Based and Principles-Based Accounting Standards”, Accounting Horizons, American Accounting Association, p.681-705.
  • Crisan, C. - Breban, L. - Mates, D. - Rosu, A. (2008), “Leases In The Fınancıal Statements Of Lessors”, Annals of the University of Oradea, Economic Science Series., Vol. 17 Issue 3, p.1099-1101.
  • Fabozzi J F., Polimeni R., Peterson Drake, (2008).; Complete CFO Handbook: From Accounting to Accountability , Wiley Publications, s. 531.
  • Gönen S., Akça N., (2014), Finansal Kiralama İşlemlerinin TMS-17 Kiralama İşlemleri Standardı ve Vergi Usul Kanunu Açısından Muhasebeleştirilmesi, Muhasebe ve Finansman Dergisi Ekim/ 2014, ss.71-94.
  • Hepp, J.- Gupta R. (2010), “Preparıng For The New Lease Accountıng”, Financial Executive, Volume. 26, Issue. 8, p.49-54.
  • Kamuyu Aydınlatma Platformu, https://www.kap.org.tr/, Erişim Tarihi: 08.05.2017.
  • KPMG, UFRS 16, https://home.kpmg.com/tr/tr/home/insights/2016/07/ufrs-16-kiralama-sozlesmeleri-standardinin.html, Erişim Tarihi: 08.05.2017.
  • Leaseurope; http://www.leaseurope.org, Erişim Tarihi: 08.05.2017.
  • LYON, J., (2012), “Accounting for leases: telling it how it is”, Journal of Property Investment & Finance Vol. 28 No. p. 330.
  • Özbirecikli M . (2002), “Finansal Kiralama İşlemlerinin Muhasebeleştirilmesi ve U.M.S 17 Açısından Değerlendirilmesi”, Vergi Sorunları Dergisi, S: 163, Nisan, s.115–116.
  • Özerhan Y, Yanik S. (2012), ”Türkiye Muhasebe Standartları, Türkiye Finansal Raporlama Standartları”, Türmob Yayınları, Ankara, s. 404.
  • Öztaş S., (2010), Finansal Kiralama İşlemleri ve Muhasebeleştirilmesi, Sakarya Üniversitesi, Sosyal Bilimler Enstitüsü,Yüksek Lisans Tezi, ss. 58-65.
  • Schmit, M. (2004), “Credit Risk İn The Leasing İndustry” Journal Of Banking & Finance,, p.811-833.
  • TMS 17 Kiralama İşlemleri Standardı, http://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1/TMSTFRS2016Se ti/TMS17.pdf, Erişim Tarihi: 08.05.2017.
  • TMS 17, http://www.ozdogrular.com/content/view/20961/, Erişim Tarihi: 08.05.2017.
  • Toroslu V. (1999), Türkiye’de Leasing Mevzuatı, Vergi Dünyası sayı 212, ss. 88-102
  • Yakut E. (2016), Finansal Kiralama İşlemlerinin Türkiye Muhasebe Standardi 17 Kiralama İşlemleri Ve Vergi Mevzuati Açisindan Değerlendirilmesi Ve Muhasebeleştirilmesi, Muhasebe ve Denetim Dünyası, Sayı 2- Temmuz&Eylül, ss. 95-122.

THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES

Year 2017, Volume: 3 Issue: 1, 153 - 173, 30.06.2017

Zekeriya Demir Ece Bas

https://doi.org/10.17261/Pressacademia.2017.401

Abstract

According to TAS 17 "Leasing", assets and
liabilities subject to financial leasing agreement are indicated in the balance
sheet whereas assets and liabilities arising from operational leasing contracts
are excluded from the balance sheet. IFRS 16 "Leases", issued by the
IASB in January 2016 and effective from 2019, has resulted in the termination
of this separation and it provides the amounts arising from operational lease
contracts, accounted for as an asset and liability in the balance sheet as
well. In this study, how to account for the leasing transactions within the
scope of TAS 17 & IFRS 16 and the effects on the balance sheet have been
examined and the issue has been endeavored to be evaluated considering the
aviation sector. 

Keywords

Financial leasing operational leasing airline companies Turkish accounting standards international financial reporting standards leasing transactions

References

  • 6361 Sayılı Finansal Kiralama,Faktoring ve Finansal Kiralama Kanunu, http://www.resmigazete.gov.tr/eskiler/2012/12/20121213-1.htm, Erişim Tarihi: 08.05.2017.
  • Akıncı K., (2000), “Leasing (Finansal Kiralama) ve KDV Finansman Avantajı”, Vergi Dünyası, Sayı:228, ss. 117.
  • Boyraz Fazıl (2011) “TMS/TFRS/KOBİ Standartlarına Göre Hesaplanan Ticari Kardan Mali Kara Geçiş” Powerpoint Sunumu, 01/12/2011, İstanbul YMM Odası, http://www.mukellefgazetesi.com.tr/275temmuz2011/fazilboyraziymmo01122011.pdf, Erişim Tarihi: 08.05.2017.
  • Branswijck, D.. - Longueville, S.-.Everaert, P. (2011),” The Fınancıal Impact Of The Proposed Amendments To Ias 17: Evıdence From Belgıum And The Netherlands”, Accounting And Management Information Systems, Vol. 10, No. 2, p.275-295
  • Collins, D. L.- Pasewark, W. R., - Riley, M. E., (2012), “Financial Reporting Outcomes under Rules- Based and Principles-Based Accounting Standards”, Accounting Horizons, American Accounting Association, p.681-705.
  • Crisan, C. - Breban, L. - Mates, D. - Rosu, A. (2008), “Leases In The Fınancıal Statements Of Lessors”, Annals of the University of Oradea, Economic Science Series., Vol. 17 Issue 3, p.1099-1101.
  • Fabozzi J F., Polimeni R., Peterson Drake, (2008).; Complete CFO Handbook: From Accounting to Accountability , Wiley Publications, s. 531.
  • Gönen S., Akça N., (2014), Finansal Kiralama İşlemlerinin TMS-17 Kiralama İşlemleri Standardı ve Vergi Usul Kanunu Açısından Muhasebeleştirilmesi, Muhasebe ve Finansman Dergisi Ekim/ 2014, ss.71-94.
  • Hepp, J.- Gupta R. (2010), “Preparıng For The New Lease Accountıng”, Financial Executive, Volume. 26, Issue. 8, p.49-54.
  • Kamuyu Aydınlatma Platformu, https://www.kap.org.tr/, Erişim Tarihi: 08.05.2017.
  • KPMG, UFRS 16, https://home.kpmg.com/tr/tr/home/insights/2016/07/ufrs-16-kiralama-sozlesmeleri-standardinin.html, Erişim Tarihi: 08.05.2017.
  • Leaseurope; http://www.leaseurope.org, Erişim Tarihi: 08.05.2017.
  • LYON, J., (2012), “Accounting for leases: telling it how it is”, Journal of Property Investment & Finance Vol. 28 No. p. 330.
  • Özbirecikli M . (2002), “Finansal Kiralama İşlemlerinin Muhasebeleştirilmesi ve U.M.S 17 Açısından Değerlendirilmesi”, Vergi Sorunları Dergisi, S: 163, Nisan, s.115–116.
  • Özerhan Y, Yanik S. (2012), ”Türkiye Muhasebe Standartları, Türkiye Finansal Raporlama Standartları”, Türmob Yayınları, Ankara, s. 404.
  • Öztaş S., (2010), Finansal Kiralama İşlemleri ve Muhasebeleştirilmesi, Sakarya Üniversitesi, Sosyal Bilimler Enstitüsü,Yüksek Lisans Tezi, ss. 58-65.
  • Schmit, M. (2004), “Credit Risk İn The Leasing İndustry” Journal Of Banking & Finance,, p.811-833.
  • TMS 17 Kiralama İşlemleri Standardı, http://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1/TMSTFRS2016Se ti/TMS17.pdf, Erişim Tarihi: 08.05.2017.
  • TMS 17, http://www.ozdogrular.com/content/view/20961/, Erişim Tarihi: 08.05.2017.
  • Toroslu V. (1999), Türkiye’de Leasing Mevzuatı, Vergi Dünyası sayı 212, ss. 88-102
  • Yakut E. (2016), Finansal Kiralama İşlemlerinin Türkiye Muhasebe Standardi 17 Kiralama İşlemleri Ve Vergi Mevzuati Açisindan Değerlendirilmesi Ve Muhasebeleştirilmesi, Muhasebe ve Denetim Dünyası, Sayı 2- Temmuz&Eylül, ss. 95-122.
There are 21 citations in total.

Details

Journal Section Articles
Authors

Zekeriya Demir This is me

Ece Bas This is me

Publication Date June 30, 2017
Published in Issue Year 2017 Volume: 3 Issue: 1

Cite

APA Demir, Z., & Bas, E. (2017). THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES. PressAcademia Procedia, 3(1), 153-173. https://doi.org/10.17261/Pressacademia.2017.401
AMA Demir Z, Bas E. THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES. PAP. June 2017;3(1):153-173. doi:10.17261/Pressacademia.2017.401
Chicago Demir, Zekeriya, and Ece Bas. “THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 ‘LEASES’ STANDARD ON THE AIRLINE COMPANIES”. PressAcademia Procedia 3, no. 1 (June 2017): 153-73. https://doi.org/10.17261/Pressacademia.2017.401.
EndNote Demir Z, Bas E (June 1, 2017) THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES. PressAcademia Procedia 3 1 153–173.
IEEE Z. Demir and E. Bas, “THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 ‘LEASES’ STANDARD ON THE AIRLINE COMPANIES”, PAP, vol. 3, no. 1, pp. 153–173, 2017, doi: 10.17261/Pressacademia.2017.401.
ISNAD Demir, Zekeriya - Bas, Ece. “THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 ‘LEASES’ STANDARD ON THE AIRLINE COMPANIES”. PressAcademia Procedia 3/1 (June 2017), 153-173. https://doi.org/10.17261/Pressacademia.2017.401.
JAMA Demir Z, Bas E. THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES. PAP. 2017;3:153–173.
MLA Demir, Zekeriya and Ece Bas. “THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 ‘LEASES’ STANDARD ON THE AIRLINE COMPANIES”. PressAcademia Procedia, vol. 3, no. 1, 2017, pp. 153-7, doi:10.17261/Pressacademia.2017.401.
Vancouver Demir Z, Bas E. THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES. PAP. 2017;3(1):153-7.

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