MADDİ DURAN VARLIKLAR İLE KİRALAMALAR UYGULAMALARININ BOBİ FRS AÇISINDAN KARŞILAŞTIRMALI İNCELENMESİ VE UYGULAMA ÖRNEKLERİ
Date
2022-02-21
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Abstract
TMS/TFRS yeni Türk Ticaret Kanunu ile 2013 yılı başından itibaren muhasebe
kayıtlarının tutulması ve finansal tabloların düzenlenmesinde, Uluslararası Muhasebe
Standartları ve Uluslararası Finansal Raporlama Standartları’nın Türkiye’deki
karşılıkları olan, Türkiye Muhasebe Standartları (TMS) ve Türkiye Finansal
Raporlama Standartları’nın (TFRS) esas alınması zorunlu hale gelmiştir. BOBİ FRS
hali hazırda ki uygulamada bulunan eksikliği gidermek ve gelişmiş piyasalardaki
Muhasebe ve raporlama standartlarına daha geniş bir katılımın sağlanabilmesi
amacıyla, hali hazırda bulunan MSUGT günümüz ihtiyaçları karşılayamaması ve
TMS/TFRS’ler ise bir hayli zor ve karmaşık bir yapıya sahip olması nedeniyle KAYİK
dışındaki şirketlerin uygulayacağı standarttır. Çalışmada TMS/TFRS ile Bobi FRS
hakkında genel bilgi ve standardın uygulamasında en çok karşılaşılan, maddi duran
varlıklar ve kiralamalar bölümlerinin incelenmesi ve uygulama örnekleri kaleme
alınmıştır. Ayrıca iki standart arasındaki temel farklılıklar tespit edilmiştir.
Çalışmamın muhasebe ve bağımsız denetimle ilgilenen tüm kesimlere yararlı olmasını
temenni ederim.
Description
Comparative Investigation of Tangible Fixed Assets and Lease
Practices in Terms of Bobi Frs and Application Examples
ABSTRACT: TMS/TFRS since the beginning of 2013 with the new Turkish Commercial Code in regulating the keeping of accounting records and financial statements, the International Accounting Standards ones and International Financial Reporting Standards counterparts in Turkey, Turkey Accounting Standards (TMS) and Turkey Financial Reporting Standards (TFRS) has become compulsory. Bobi FRS is currently unable to meet today's needs and TMS / TFRS have a rather difficult and complicated structure in order to make up for the shortcomings in the current application and to enable a wider participation in the accounting and reporting standards in developed markets is the standard to implement. General information about TMS / TFRS and Bobi FRS in the study and examination and application examples of tangible fixed assets and leasing departments, which are most encountered in the application of the standard, have been taken. Furthermore, fundamental differences between the two standards have been identified. I hope that my work will be useful to all segments interested in accounting and independent auditing.
ABSTRACT: TMS/TFRS since the beginning of 2013 with the new Turkish Commercial Code in regulating the keeping of accounting records and financial statements, the International Accounting Standards ones and International Financial Reporting Standards counterparts in Turkey, Turkey Accounting Standards (TMS) and Turkey Financial Reporting Standards (TFRS) has become compulsory. Bobi FRS is currently unable to meet today's needs and TMS / TFRS have a rather difficult and complicated structure in order to make up for the shortcomings in the current application and to enable a wider participation in the accounting and reporting standards in developed markets is the standard to implement. General information about TMS / TFRS and Bobi FRS in the study and examination and application examples of tangible fixed assets and leasing departments, which are most encountered in the application of the standard, have been taken. Furthermore, fundamental differences between the two standards have been identified. I hope that my work will be useful to all segments interested in accounting and independent auditing.
Keywords
business