GEMİ KİRALAMA İŞLEMLERİNİN VUK, TMS 17 VE UFRS 16 ÇERÇEVESİNDE MUHASEBELEŞTİRİLMESİ

Turkey on three sides by the sea port as a country surrounded by the sea has an important position in transportation. Maritime transport, with its high transport capacities and low transport costs, provides a significant advantage in international trade. One of the highest investment costs for the industry is to have ships with different characteristics. Therefore, businesses hire ships to recover from high investment costs. Leasing is a financing model that brings different financial and legal obligations to the lessor and the lessee depending on the lease agreements concluded in different periods and forms. The companies are obliged to provide information to the groups (partners, government, financial institutions, etc.) expecting information about the financial leasing and this notification is made through the financial statements. In the presentation of the assets leased by the entities in the financial statements, both the lessor and the lessor apply the provisions of the Tax Procedure Law, TAS 17 Leases and IFRS 16. The purpose of this study is to reveal the similarities and differences in the application of the provisions of the Tax Procedure Law, TAS 17 and IFRS 16 in the initial recognition of vessels obtained through financial leasing for the lessee. Within the scope of the study, the provisions of the Tax Procedure Law, TAS 17 and IFRS 16 are explained and the accounts and sample applications to be used in the first measurement of the leased asset are included. As a result of the study, the effects of application differences on leasing transactions and financial statements of the enterprise were determined. The study is important in that it includes sample applications for the maritime transport sector where rental activities are widely used and fills the gap in the literature.