THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16  “LEASES” STANDARD ON THE AIRLINE COMPANIES

Zekeriya DEMİR; Ece BAS

doi:https://doi.org/10.17261/Pressacademia.2017.401

Makale detayları

THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES

Yazarlar:

Zekeriya DEMİR | Ece BAS

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyal Bilimler

Dergi:

PressAcademia Procedia 2017 Vol.3 Issue 1, pp.153-173

Belge Tipi:

Makale

Yayın Tarihi:

6/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000776136

Sıklık:

Üç Yıllık

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2017.401

Özet:

 


According to TAS 17 "Leasing", assets and
liabilities subject to financial leasing agreement are indicated in the balance
sheet whereas assets and liabilities arising from operational leasing contracts
are excluded from the balance sheet. IFRS 16 "Leases", issued by the
IASB in January 2016 and effective from 2019, has resulted in the termination
of this separation and it provides the amounts arising from operational lease
contracts, accounted for as an asset and liability in the balance sheet as
well. In this study, how to account for the leasing transactions within the
scope of TAS 17 & IFRS 16 and the effects on the balance sheet have been
examined and the issue has been endeavored to be evaluated considering the
aviation sector. 


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Makale detayları

THE EFFECT OF TAS 17 “LEASING” STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 “LEASES” STANDARD ON THE AIRLINE COMPANIES

Yazarlar: Zekeriya DEMİR | Ece BAS

Yayıncı: PressAcademia

Ana Başlıklar: Sosyal Bilimler

Dergi: PressAcademia Procedia 2017 Vol.3 Issue 1, pp.153-173

Belge Tipi: Makale

Yayın Tarihi: 6/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000776136

Sıklık: Üç Yıllık

eISSN: 2459-0762

DOI: https://doi.org/10.17261/Pressacademia.2017.401

Sayı

Yazarlar:

Zekeriya DEMİR | Ece BAS

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyal Bilimler

Dergi:

PressAcademia Procedia 2017 Vol.3 Issue 1, pp.153-173

Belge Tipi:

Makale

Yayın Tarihi:

6/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000776136

Sıklık:

Üç Yıllık

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2017.401