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

Yıl 2023, Cilt: 23 Sayı: 70, 149 - 160, 15.09.2023
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.

Kaynakça

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Toplam 29 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm İnceleme Makalesi
Yazarlar

Oğuzhan Bahadır 0000-0002-5721-9498

Yayımlanma Tarihi 15 Eylül 2023
Gönderilme Tarihi 27 Şubat 2023
Kabul Tarihi 24 Nisan 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 23 Sayı: 70

Kaynak Göster

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