IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ

Yıl 2023, , 149 - 160, 15.09.2023

Oğuzhan Bahadır

https://doi.org/10.55322/mdbakis.1256944

Öz

Bu çalışma IFRS 16 (TFRS 16) Kiralamalar standardının finansal tablolar ve finansal analizde kullanılan oranlar üzerindeki etkilerini incelemekte ve literatürdeki önceki çalışmaların sonuçlarını açıklamaktadır. Kiralama işlemlerinde finansal kiralama ve faaliyet kiralaması ayrımını kaldırarak bilançoda faaliyet kiralamalarına ilişkin varlık ve yükümlülük; kar veya zarar tablosunda ise amortisman gideri ve faiz gideri raporlanmasını zorunlu kılan IFRS 16 (TFRS 16), özellikle faaliyet kiralaması işlemlerini yoğun şekilde yürüten işletmelerin finansal tablo kalemlerinde önemli değişikliklere neden olmuştur. IFRS 16 (TFRS 16) ile birlikte EBITDAR (Faiz, Vergi, Amortisman, ve Kira Öncesi Kar) ölçüsüne olan ihtiyaç ortadan kalmıştır. Ayrıca, IFRS 16 (TFRS 16)’yı uygulayan işletmelerin faaliyet karlılıklarında artış gerçekleşmesine rağmen likidite oranları azalmış, kaldıraç oranları artmıştır.

Anahtar Kelimeler

Uluslararası finansal raporlama standartları, kiralama işlemlerinin muhasebeleştirilmesi, kiralamaların aktifleştirilmesi, finansal oranlar

Kaynakça

• Accounting Principles Board (1964). Accounting Principles Board Opinion No. 5: Reporting of Leases in Finan-cial Statements of Lessees.
• Altman E. (1976). Capitalization of Leases and the Predictability of Financial Ratios: A Comment. Accounting Review, 51 (2), 408-412
• Barth, M.E., Landsman, W.R. ve Lang M. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46, 467–498.
• Beattie, V., Edwards, K. ve Goodacre, A. (1998). The Impact of Constructive Operating Lease Capitalization on Key Accounting Ratios. Accounting and Business Research, 28 (4), 233-254.
• Beattie, V.A., Goodacre, A. ve Thomson, S. (2000). Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using Operating Lease Disclosure. Journal of Business, Finance and Accounting, 27 (9), 1185- 1224.
• Bennett, B. ve Bradbury, M. (2003). Capitalizing Non-Cancelable Operating Leases. Journal of International Fi-nancial Management and Accounting, 14 (2), 101-114.
• Branswijck, D., Longueville, S., ve Everaert, P. (2011). The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and The Netherlands. Accounting and Management Information Systems, 10 (2), 275-294.
• Bryan, S.H., Lilien, S. v Martin, D.R. (2010). The Financial Statement Effects of Capitalising Operating Leases: Assessing the Right of Use Model. The CPA Journal, 80(8), 36-41
• Daske, H. (2006). Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Costs of Equity Capital Really Decreased?. Journal of Business & Finance, 33 (3), 329-37.
• Duke, J. C., ve Hsieh, S.J (2006). Capturing the Benefits of Operating and Synthetic Leases. The Journal Corporate Accounting & Finance, 18 (1), 45-52.
• Duke, J.C., Hsieh, S.J., ve Su, Y. (2009). Operating and Synthetic Leases: Exploiting Financial Benefits in the Post-Enron Era. Advances in Accounting, Incorporating Advances in International Accounting, 25, 28-39
• Elam R. (1975). The Effect of Lease Data on the Predictive Ability of Financial Ratios. The Accountig Review, 50 (1), 25-43.
• Ernst & Young (2016). Lease: A summary of IFRS 16 and Its Effect
• Gritta R. (1974). The Impact of the Capitalization of Leases on Financial Analysis. Financial Analysts Journal, 30 (2), 47-52.
• Hail, L., Leuz, C. ve Wysocki, P. (2010).Global-Accounting Convergence and the Potential of Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis. Accounting Horizons, 24 (3), 335-394.
• International Accounting Standards Board (IASB) (2018). Framework for the Preparation and Presentation of inancial Statements.
• International Accounting Standards Board (2016). International Financial Reporting Standard No. 16: Leases (IFRS 16).
• International Accounting Standards Board (2016).International Accounting Standard No. 17: Leases (IAS 17).
• Imhoff E., Lipe R. ve Wright, D. (1991). Operating Leases: Impact of Constructive Capitalization. Accounting Horizon, 5 (1), 51-63.
• Imhoff E., Lipe R. ve Wright, D. (1997). Operating Lease: Income Effects of Constructive Capitalization. Accoun¬ting Horizon, 11 (2), 12-37.
• Ingberman M., Ronen J. ve Sorter G. (1979).How Lease Capitalization under FASB Statement No:13 ill Affect Financial Ratios. Financial Analyst Journal, 35 (1), 28-31.
• KPMG (2016). IFRS 16 Leases: A more Transparent Balance Sheet.
• Leuz, C. ve Verrecchia, R. E. (2000). The Economic Consequences of Increased Disclosure. Journal of Accounting Research, 38, 91-124.
• Osei E. (2017). FASB and IASB Signs Similar Tune: Comparing the Accounting Treatment of New IFRS 16 with IAS 17, and the New FASB Model on Leas. Journal of Theoretical Accounting Research, 13 (1), 1-22.
• Öztürk M. ve Serçemeli M. (2016).Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and Economics Research Journal, 7 (4), 143-157.
• Securities Exchange Commission (2005). Report and Recommendations Pursuant to Section 401 (c) of the Sar-banes-Oxley Act of 2002 on Arrangements with Off-balance Sheet Implications, Special Purpose Entities, and Transparency of Fillings by Issuers”, www.sec.gov/news/studies/soxoffbalancerpt.pdf.
• Shillinglaw G. (1958). Leasing and Financial Statement. The Accounting Review, 33 (4), 581-592.
• Soobrian L. (2017). Financial Impact on Companies by FASB Change in Accounting for Leases. 7th Annual Inter¬national Conference on Accounting and Finance (AF 2017), 7-16.
• Wong K. ve Joshi M. (2015).The Impact of Lease Capitalization on Financial Statement and Key Ratios: Evidence from Australia. Australian Accounting Business & Finance Journal(AABFJ), 9 (3), 27-44.