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Full metadata record
DC Field | Value | Language |
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dc.contributor.author | Kirlioglu, Hilmi | - |
dc.contributor.author | Oztas, Saadet | - |
dc.date.accessioned | 2018-01-19T10:52:28Z | - |
dc.date.available | 2018-01-19T10:52:28Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Kirlioglu, H., & Oztas, S. (2015). Financial leasing transactions and accounting in Turkey. Journal of Accounting, Finance and Auditing Studies, 1(2), 1-21. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/25943 | - |
dc.description.abstract | The aim of this study is to explain accounting policies of lessor and lessee companies in financial leasing transactions. In this study, we provide a comprehensive literature review, as well as real life application obtained from an anonymous leasing company. For this purpose, financial leasing transactions examined according to TAS 17 and accounting records indicated for lessor and lessee companies. | en_GB |
dc.language.iso | other | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Accounting -- Turkey | en_GB |
dc.subject | Lease and rental services -- Law and legislation | en_GB |
dc.subject | Accounting -- Standards | en_GB |
dc.title | Financial leasing transactions and accounting in Turkey | en_GB |
dc.title.alternative | Turkiye’de finansal kiralama islemleri ve muhasebelestirilmesi | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS, 1(2) - A1.pdf | 422.19 kB | Adobe PDF | View/Open |
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