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

Oğuzhan Bahadır

doi:10.55322/mdbakis.1256944

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

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

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

İnceleme Makalesi

Yazarlar

Oğuzhan Bahadır ^*
0000-0002-5721-9498
Türkiye

Yayımlanma Tarihi

15 Eylül 2023

Gönderilme Tarihi

27 Şubat 2023

Kabul Tarihi

24 Nisan 2023

Yayımlandığı Sayı

Yıl 2023 Cilt: 23 Sayı: 70

DOI

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

IZ

https://izlik.org/JA72EU42SH

Kaynak Göster

RIS / Bibtex

APA

Bahadır, O. (2023). IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ. Muhasebe ve Denetime Bakış, 23(70), 149-160. https://doi.org/10.55322/mdbakis.1256944

AMA

1.Bahadır O. IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ. Bakış. 2023;23(70):149-160. doi:10.55322/mdbakis.1256944

Chicago

Bahadır, Oğuzhan. 2023. “IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ”. Muhasebe ve Denetime Bakış 23 (70): 149-60. https://doi.org/10.55322/mdbakis.1256944.

EndNote

Bahadır O (01 Eylül 2023) IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ. Muhasebe ve Denetime Bakış 23 70 149–160.

IEEE

[1]O. Bahadır, “IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ”, Bakış, c. 23, sy 70, ss. 149–160, Eyl. 2023, doi: 10.55322/mdbakis.1256944.

ISNAD

Bahadır, Oğuzhan. “IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ”. Muhasebe ve Denetime Bakış 23/70 (01 Eylül 2023): 149-160. https://doi.org/10.55322/mdbakis.1256944.

JAMA

1.Bahadır O. IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ. Bakış. 2023;23:149–160.

MLA

Bahadır, Oğuzhan. “IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ”. Muhasebe ve Denetime Bakış, c. 23, sy 70, Eylül 2023, ss. 149-60, doi:10.55322/mdbakis.1256944.

Vancouver

1.Oğuzhan Bahadır. IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ. Bakış. 01 Eylül 2023;23(70):149-60. doi:10.55322/mdbakis.1256944