Recognition Of Financial Lease Operations In Terms Of Turkish Accounting Standard 17 Leases And Tax Procedure Law

Özet

Businesses need new investments in order to compete with their rivals in globalizing world. However, financing of these investments could not be always covered with businesses' owners' equity. For that reason, financial leasing which is an alternative financing method grows importance day by day. Turkish Accounting Standard 17 Leases, indicates accounting policies and disclosures to be made with respect to leaser and lessee parties about performed lease operations. In this study, explanations and examples are included pertaining to financial lease operations within the frameworks of…

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