Araştırma Makalesi
BibTex RIS Kaynak Göster

Finansal Kiralama İşlemlerinin Muhasebeleştirilmesinde ve Raporlamasında Beklenen Değişiklikler: Bir Havayolu İşletmesinde Vak’a Çalışması

Yıl 2014, Cilt: 23 Sayı: 1, 288 - 299, 12.10.2014

Öz

Finansal kiralama, kiracı durumunda olan işletmeler için alternatif bir finansman tekniğidir. Uluslararası Finansal Raporlama Standartları (IFRS) ve Amerikan Genel Kabul Görmüş Muhasebe İlkeleri (US GAAP) kapsamında finansal kiralama ile ilgili yürürlükte olan standartlar kiralama işlemlerini faaliyet ve finansal olmak üzere ikiye ayırmaktadır. Standartlara göre, finansal kiralama yapan işletmeler bilançolarında (finansal durum tablolarında) bu işlemden dolayı varlık ve yükümlülük raporlarken faaliyet kiralamasında varlık ve yükümlülük bilanço dışında bırakılmaktadır. İşletmeler bazı durumlarda muhtemel avantajlarından dolayı özü itibarıyla finansal kiralama olan işlemi faaliyet kiralaması olarak sınıflandırabilmektedir. Bu problemler karşısında Uluslararası Muhasebe Standartları Kurulu ve Finansal Muhasebe Standartları Kurulu birlikte finansal kiralama projesi üzerinde 2006 yılı itibarıyla çalışmaya başlamışlardır. Hazırlanan taslak standart finansal kiralama işlemlerinin finansal tablolarda raporlanmasında “kullanım hakkı” modelini önermektedir. Bu çalışmada, kullanım hakkı modeli açıklanmış ve bu yeni model ile birlikte ortaya çıkabilecek değişiklikler bir havayolu işletmesi üzerinde vak’a çalışması yapılarak incelenmiştir. Çalışmanın sonuçları kullanım hakkı modelinin finansal tablolar ve finansal oranlar üzerinde önemli etkileri olduğunu ortaya koymaktadır.

Kaynakça

  • AAA FASC, (2011). “A perspective on the joint IASB/FASB exposure draft on Accounting for Leases”. Accounting Horizons, 25(4), 861–871. Beattie, V., Edwards, K., Goodacre, A. (1998). The impact of constructive operating lease capitalisation on key accounting ratios. Accounting and Business Research, 28(4), 233–254. Beattie, V., Goodacre, A., & Thomson, S. J. (2006). International lease-accounting reform and economic consequences: The views of U.K. users and preparers. The International Journal of Accounting, 41(1), 75–103. Bennett, B. K., & Bradbury, M. E. (2003). Capitalizing non-cancelable operating leases. Journal of International Financial Management and Accounting, 14(2), 101–114. Berberoğlu, D., (2011). Kiralama iĢlemleri nihai taslağı ile TMS 17 kiralama iĢlemleri standardının karĢılaĢtırılması. Türkiye Muhasebe Standartları Kurulu Uzman Çalışma Kağıdı, Ankara. Ciesielski, J.T., & Weirich, T.R. (2010). New accounting for leases”, The Journal of Corporate Accounting & Finance, Jan.-Feb.,45–54. Collins, D. L., Pasewark, W. R., & Riley, M. E. (2012). Financial reporting outcomes under rules-based and principles-based accounting standards. Accounting Horizons, 26(4), 681–705. Delta Havayolları, (2011). 2010 Yılı Faaliyet Raporu, Atlanta, Georgia. Çevrimiçi http://ir.delta.com/stock-and-financial/sec-filings/default.aspx (EriĢim Tarihi: 10 Ocak 2013). Delta Havayolları, (2014). 2013 Yılı Faaliyet Raporu, Atlanta, Georgia. Çevrimiçi http://ir.delta.com/stock-and-financial/sec-filings/default.aspx (EriĢim Tarihi: 25 ġubat 2014). Durocher, S., Fortin, A. (2009). Proposed changes in lease accounting and private business bankers’ credit decisions. Accounting Perspectives, 8(1), 9–42. Duke, J. C., Franz, D., & Hsieh, S. J. (2012). Evaluating constructive lease capitalization and off-balance-sheet financing: An instructional case with FedEx and UPS. Accounting Perspectives, 11(1), 57–69. Equipment Leasing and Finance Foundation, (2011). Economic Impacts of the Proposed Changes to Lease Accounting Standards. Washington, DC. Financial Accounting Standards Board, (1976). Accounting for Leases, Statement of Financial Accounting Standards No. 13. Stamford, Connecticut. Financial Accounting Standards Board, (2002). Norwalk Agreement, Çevrimiçi http://www.fasb.org/news/memorandum.pdf, (EriĢim Tarihi: 5 Kasım 2013). Fülbier, R.U., Silva, J.L., & Pferdehirt, M.H. (2008). Impact of lease capitalization on financial ratios of listed German companies, Schmalenbach Business Review, 60, 122–144. Gritta, R., & Lippman, E. (2010). Aircraft leasing and its effect on air carriers debt burdens: A comparison over the past several decades. Journal of the Transportation Research Forum, 49(3), 101–110. Grossman, A.M., & Grossman, S.D. (2010). Capitalizing lease payments: Potential effects of the FASB/IASB plan. The CPA Journal, May, 6–11. Imhoff, E. A., Lipe, R. C., & Wright, D. W. (1991). Operating leases: Impact of constructive capitalization. Accounting Horizons, 5(1), 51–63. Imhoff, E. A., Lipe, R. C., & Wright, D. W. (1997). Operating leases: Income effects of constructive capitalization. Accounting Horizons, 11(2), 12–32. International Accounting Standards Board, (1997). International Accounting Standard 17 Leases, London. International Accounting Standards Board, (2010). Exposure Draft: Leases, London, Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/ed10/ Documents/EDLeasesStandard0810.pdf, (EriĢim Tarihi: 10 Kasım 2013). International Accounting Standards Board, (2013). Exposure Draft: Leases, London. Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Exposure-Draft-May-2013/Documents/ED-Leases-Standard-May-2013.pdf, (EriĢim Tarihi: 10 Ocak 2014). Jamal K., & Tan, H. (2010). Joint effects of principles-based versus rules based standards and auditor type in constraining financial managers aggressive reporting. The Accounting Review, 85(4), 1325–1346. Jennings, R., & Marques, A. (2013). Amortized cost for operating lease assets. Accounting Horizons, 27(1), 51–74. Singh, A., (2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules, International Journal of Contemporary Hospitality Management, 23(6), 820–839. Knubley, R., (2010). Proposed changes to lease accounting, Journal of Property Investment & Finance, 28(5), 322–327. McGregor, W., (1996). Accounting for leases: A new approach, FASB, Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents/FASBSR-1996-Leases-New-Approach.pdf, (EriĢim Tarihi: 5 Nisan 2013). Monson, D.W., (2001). The Conceptual Framework and Accounting for Leases. Accounting Horizons, Cilt:15, Sayı:3, s.275–287. Nailor, H, & Lennard, A. (2000). Leases: Implementation of a new approach, FASB, Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents /FASBSR-2000-Leases-Implementation-Of-New-Approach.pdf, (EriĢim Tarihi: 5 Nisan 2013). PricewaterhouseCoopers, (2009). The future of leasing: Research of impact on companies financial ratios. Çevrimiçi http://www.uic.edu/classes/actg/ actg516rtr/Readings/Off-BS/List.htm (EriĢim Tarihi: 1 Mart 2013). Subramanyam, K.R., (2014). Financial Statement Analysis, McGraw-Hill Education: New York. Tang, O., & Fiedler, B. (2010). Lease accounting and US transportation industry. International Forum on Shipping, Ports and Airports, Southwest Jiaotong Üniversitesi, Çin.
Yıl 2014, Cilt: 23 Sayı: 1, 288 - 299, 12.10.2014

Öz

Kaynakça

  • AAA FASC, (2011). “A perspective on the joint IASB/FASB exposure draft on Accounting for Leases”. Accounting Horizons, 25(4), 861–871. Beattie, V., Edwards, K., Goodacre, A. (1998). The impact of constructive operating lease capitalisation on key accounting ratios. Accounting and Business Research, 28(4), 233–254. Beattie, V., Goodacre, A., & Thomson, S. J. (2006). International lease-accounting reform and economic consequences: The views of U.K. users and preparers. The International Journal of Accounting, 41(1), 75–103. Bennett, B. K., & Bradbury, M. E. (2003). Capitalizing non-cancelable operating leases. Journal of International Financial Management and Accounting, 14(2), 101–114. Berberoğlu, D., (2011). Kiralama iĢlemleri nihai taslağı ile TMS 17 kiralama iĢlemleri standardının karĢılaĢtırılması. Türkiye Muhasebe Standartları Kurulu Uzman Çalışma Kağıdı, Ankara. Ciesielski, J.T., & Weirich, T.R. (2010). New accounting for leases”, The Journal of Corporate Accounting & Finance, Jan.-Feb.,45–54. Collins, D. L., Pasewark, W. R., & Riley, M. E. (2012). Financial reporting outcomes under rules-based and principles-based accounting standards. Accounting Horizons, 26(4), 681–705. Delta Havayolları, (2011). 2010 Yılı Faaliyet Raporu, Atlanta, Georgia. Çevrimiçi http://ir.delta.com/stock-and-financial/sec-filings/default.aspx (EriĢim Tarihi: 10 Ocak 2013). Delta Havayolları, (2014). 2013 Yılı Faaliyet Raporu, Atlanta, Georgia. Çevrimiçi http://ir.delta.com/stock-and-financial/sec-filings/default.aspx (EriĢim Tarihi: 25 ġubat 2014). Durocher, S., Fortin, A. (2009). Proposed changes in lease accounting and private business bankers’ credit decisions. Accounting Perspectives, 8(1), 9–42. Duke, J. C., Franz, D., & Hsieh, S. J. (2012). Evaluating constructive lease capitalization and off-balance-sheet financing: An instructional case with FedEx and UPS. Accounting Perspectives, 11(1), 57–69. Equipment Leasing and Finance Foundation, (2011). Economic Impacts of the Proposed Changes to Lease Accounting Standards. Washington, DC. Financial Accounting Standards Board, (1976). Accounting for Leases, Statement of Financial Accounting Standards No. 13. Stamford, Connecticut. Financial Accounting Standards Board, (2002). Norwalk Agreement, Çevrimiçi http://www.fasb.org/news/memorandum.pdf, (EriĢim Tarihi: 5 Kasım 2013). Fülbier, R.U., Silva, J.L., & Pferdehirt, M.H. (2008). Impact of lease capitalization on financial ratios of listed German companies, Schmalenbach Business Review, 60, 122–144. Gritta, R., & Lippman, E. (2010). Aircraft leasing and its effect on air carriers debt burdens: A comparison over the past several decades. Journal of the Transportation Research Forum, 49(3), 101–110. Grossman, A.M., & Grossman, S.D. (2010). Capitalizing lease payments: Potential effects of the FASB/IASB plan. The CPA Journal, May, 6–11. Imhoff, E. A., Lipe, R. C., & Wright, D. W. (1991). Operating leases: Impact of constructive capitalization. Accounting Horizons, 5(1), 51–63. Imhoff, E. A., Lipe, R. C., & Wright, D. W. (1997). Operating leases: Income effects of constructive capitalization. Accounting Horizons, 11(2), 12–32. International Accounting Standards Board, (1997). International Accounting Standard 17 Leases, London. International Accounting Standards Board, (2010). Exposure Draft: Leases, London, Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/ed10/ Documents/EDLeasesStandard0810.pdf, (EriĢim Tarihi: 10 Kasım 2013). International Accounting Standards Board, (2013). Exposure Draft: Leases, London. Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Exposure-Draft-May-2013/Documents/ED-Leases-Standard-May-2013.pdf, (EriĢim Tarihi: 10 Ocak 2014). Jamal K., & Tan, H. (2010). Joint effects of principles-based versus rules based standards and auditor type in constraining financial managers aggressive reporting. The Accounting Review, 85(4), 1325–1346. Jennings, R., & Marques, A. (2013). Amortized cost for operating lease assets. Accounting Horizons, 27(1), 51–74. Singh, A., (2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules, International Journal of Contemporary Hospitality Management, 23(6), 820–839. Knubley, R., (2010). Proposed changes to lease accounting, Journal of Property Investment & Finance, 28(5), 322–327. McGregor, W., (1996). Accounting for leases: A new approach, FASB, Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents/FASBSR-1996-Leases-New-Approach.pdf, (EriĢim Tarihi: 5 Nisan 2013). Monson, D.W., (2001). The Conceptual Framework and Accounting for Leases. Accounting Horizons, Cilt:15, Sayı:3, s.275–287. Nailor, H, & Lennard, A. (2000). Leases: Implementation of a new approach, FASB, Çevrimiçi http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents /FASBSR-2000-Leases-Implementation-Of-New-Approach.pdf, (EriĢim Tarihi: 5 Nisan 2013). PricewaterhouseCoopers, (2009). The future of leasing: Research of impact on companies financial ratios. Çevrimiçi http://www.uic.edu/classes/actg/ actg516rtr/Readings/Off-BS/List.htm (EriĢim Tarihi: 1 Mart 2013). Subramanyam, K.R., (2014). Financial Statement Analysis, McGraw-Hill Education: New York. Tang, O., & Fiedler, B. (2010). Lease accounting and US transportation industry. International Forum on Shipping, Ports and Airports, Southwest Jiaotong Üniversitesi, Çin.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Yiğit Bora Şenyiğit

Yayımlanma Tarihi 12 Ekim 2014
Gönderilme Tarihi 20 Kasım 2017
Yayımlandığı Sayı Yıl 2014 Cilt: 23 Sayı: 1

Kaynak Göster

APA Şenyiğit, Y. B. (2014). Finansal Kiralama İşlemlerinin Muhasebeleştirilmesinde ve Raporlamasında Beklenen Değişiklikler: Bir Havayolu İşletmesinde Vak’a Çalışması. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23(1), 288-299.