The Differences Between LMSE FRS And TFRS Comparison And Accounting On Financial Leasing Transactions In Turkey
Journal Title: Muhasebe ve Finansman Dergisi - Year 2019, Vol 21, Issue 0
Abstract
The acceleration of financial leasing transactions on a global scale was realized after the crisis in 2008. In the context of research and written reports by different countries in which each country or region has different characteristics in terms of financial leasing operations. Although financial leasing transactions are dependent on many different actors, increasing transaction volume which becomes more important is primarily used in sectors related to real estate and construction and construction machinery. In this study, it is aimed to reveal structural adjustment and differences, accounting and also evaluation of tax transactions by giving place to the development of leasing transactions and using the comparative method between Turkey Financial Reporting Standards/TFRS and LMSE FRS analysis in Turkey.
Authors and Affiliations
Murat KARAHAN, Arzu Buse AYVALIOĞLU
Keywords
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- EP ID EP632494
- DOI 10.25095/mufad.605915
- Views 109
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