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Title: Real estate certificates and accounting applications in Turkey
Other Titles: Turkiye'de gayrimenkul sertifikalari ve muhasebe uygulamalari
Authors: Gokgoz, Ahmet
Dizkirici, Ahmet Selcuk
Keywords: Real estate business -- Turkey
Real estate business -- Accounting
Accounting -- Turkey
Financial instruments
Construction industry -- Turkey
Issue Date: 2018
Publisher: Ahmet Gökgöz
Citation: Gokgoz, A., & Dizkirici, A. S. (2018). Real estate certificates and accounting applications in Turkey. Journal of Accounting, Finance and Auditing Studies, 4(1), 167-181.
Abstract: There are various financial instruments traded on the market today in order to provide funds who are in need also offering financial options for the investors to evaluate their own funds. Real estate certificates are also included among the mentioned instruments within the market by the arrangements have been held recently. The real estate certificate is a capital market instrument issued in order to finance real estate projects of the issuers which are being built or to be built, having equal nominal values that represent certain independent units of a real estate project or a certain area unit of the indepent units. These certificates are considered to be a significant financial instrument to meet the funding need of construction firms within the construction industry which is having a dominant role in Turkish economy. The fundamental regulation-in force, relating the mentioned certificates in Turkey, is the “Real Estate Certificates Issue” within the Official Gazette of the Republic of Turkey published on July 5th, 2013 Number: 28698. The mentioned study is updated by the following changes which are issued in the Official Gazette published on 3rd August 2016 Number: 29790, 7th March 2017 Number: 30000 and 29th November 2017 Number: 30255. The aim of this study is presenting the real estate certificates within the framework of relating legal regulations and explaining the accounting process of the mentioned certificates.
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1
Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1

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