Yatırım amaçlı gayrimenkuller (TMS-40) ve bir uygulama
Küçük Resim Yok
Tarih
2010
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İşletmelerin diğer gayrimenkullerinden büyük ölçüde bağımsız nakit girişleri yaratan yatırım amaçlı gayrimenkullerin, ülkemizde gerek vergi kanunları gerekse muhasebe uygulamalarında ayrı olarak sınıflandırılmadığı ve maddi duran varlık olarak değerlendirildiği bir ortam söz konusuyken, TMSK tarafından yayınlanan IAS 40'ın çevirisi niteliğindeki TMS 40 Yatırım Amaçlı Gayrimenkuller standardı ile bu tür gayrimenkuller özelliklerinin gerektirdiği muhasebeleştirilme politikalarına sahip olmuşlardır.Çalışmada yatırım amaçlı gayrimenkuller standart kapsamında incelenerek , konuyla ilgili sayısal örnekler verilmeye çalışılmıştır. Çalışmanın muhasebeleştirilme bölümünde, standardın gerektirdiği gibi raporlama yapılabilmesi için hesap planımızın yetersiz kaldığı ve uluslararası düzenlemeler incelenerek güncellenmesi gerektiği sonucuna varılmıştır.Anahtar Sözcükler: Yatırım Amaçlı Gayrimenkuller , TMS 40 , Türkiye Muhasebe Standartları , Gerçeğe Uygun Değer.
While an environment is in question where the real estate properties for investment purposes which create largely independent cash inflows from the other real estate properties of the enterprises, are not classified separately in the tax laws as well as in the accounting practices and that are evaluated as tangible fixed assets these types of real estate properties have had accounting policies required by their features along with TMS 40 Real Estate Property Standard for Investment Purpose in the form of translation of IAS 40 published by TASB (Turkish Accounting Standards Board).Real Estate Properties for investment purposes have been examined under the scope of the Standard in the study and numerical examples relevant with the subject were attempted to be given. In the accounting section of the study, it was concluded that our accounting plan is not sufficient in order to report required by the Standard and it has to be updated by examining international arrangements.Keywords: Real Estate Property for Investment Purpose, TMS 40, Turkish Accounting Standards, Fair Value.
While an environment is in question where the real estate properties for investment purposes which create largely independent cash inflows from the other real estate properties of the enterprises, are not classified separately in the tax laws as well as in the accounting practices and that are evaluated as tangible fixed assets these types of real estate properties have had accounting policies required by their features along with TMS 40 Real Estate Property Standard for Investment Purpose in the form of translation of IAS 40 published by TASB (Turkish Accounting Standards Board).Real Estate Properties for investment purposes have been examined under the scope of the Standard in the study and numerical examples relevant with the subject were attempted to be given. In the accounting section of the study, it was concluded that our accounting plan is not sufficient in order to report required by the Standard and it has to be updated by examining international arrangements.Keywords: Real Estate Property for Investment Purpose, TMS 40, Turkish Accounting Standards, Fair Value.
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Bölümü, İşletme Ana Bilim Dalı, Muhasebe Ve Denetim Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
