{"id":11398,"date":"2022-11-25T09:34:21","date_gmt":"2022-11-25T06:34:21","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11398"},"modified":"2022-11-25T09:34:21","modified_gmt":"2022-11-25T06:34:21","slug":"kiralama-islemleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/kiralama-islemleri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Kiralama \u0130\u015flemleri \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Kiralama \u0130\u015flemleri<\/span><\/strong><\/h3>\n

Kiralama i\u015flemleri, 1984’ten beri ba\u015fka bir muhasebe standard\u0131 olan SSAP taraf\u0131ndan y\u00f6netilmektedir. Bu, kiralamalar\u0131 ve bunlar\u0131n yak\u0131n akraba kiralama sat\u0131n alma s\u00f6zle\u015fmelerini a\u015fa\u011f\u0131daki terimlerle tan\u0131mlar.<\/span><\/p>\n

‘Kiralama, belirli bir varl\u0131\u011f\u0131n kiralanmas\u0131 i\u00e7in kiraya veren ile kirac\u0131 aras\u0131nda yap\u0131lan bir s\u00f6zle\u015fmedir. Kiraya veren, varl\u0131\u011f\u0131n m\u00fclkiyetini elinde tutar, ancak varl\u0131\u011f\u0131n kullan\u0131m hakk\u0131n\u0131, belirlenen kira bedellerinin \u00f6denmesi kar\u015f\u0131l\u0131\u011f\u0131nda kararla\u015ft\u0131r\u0131lan bir s\u00fcre boyunca kirac\u0131ya devreder.<\/span><\/p>\n

‘Kiral\u0131k sat\u0131n alma s\u00f6zle\u015fmesi, kiralayana s\u00f6zle\u015fmede belirtilen belirli ko\u015fullar\u0131n yerine getirilmesi \u00fczerine varl\u0131\u011f\u0131n yasal m\u00fclkiyetini elde etme se\u00e7ene\u011fi veren bir h\u00fck\u00fcm i\u00e7eren bir varl\u0131\u011f\u0131n kiralanmas\u0131na ili\u015fkin bir s\u00f6zle\u015fmedir.’2 Bu genellikle yaln\u0131zca k\u00fc\u00e7\u00fck bir nihai kiralama gerektirir.<\/span><\/p>\n

MUHASEBE KURALLARI<\/span><\/strong><\/h3>\n

SSAP, K\u0131lavuz Notlar\u0131yla birlikte 250’den fazla paragrafa ula\u015fan karma\u015f\u0131k bir standartt\u0131r. Bunun ayr\u0131nt\u0131l\u0131 bir tart\u0131\u015fmas\u0131 bu \u00e7al\u0131\u015fman\u0131n kapsam\u0131n\u0131 a\u015facakt\u0131r. Ancak, ana \u00f6zellikleri a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir.<\/span><\/p>\n

\u0130zlenecek muhasebe uygulamas\u0131, s\u00f6z konusu kiralaman\u0131n bir finansal kiralama (kirac\u0131n\u0131n bilan\u00e7osunda ele al\u0131nacak) veya bir faaliyet kiralamas\u0131 (olmayacak) olup olmad\u0131\u011f\u0131na g\u00f6re de\u011fi\u015fir.<\/span><\/p>\n

Finansal kiralama, ‘bir varl\u0131\u011f\u0131n m\u00fclkiyetinin t\u00fcm risk ve getirilerini \u00f6nemli \u00f6l\u00e7\u00fcde devreden’3 iken, faaliyet kiralamas\u0131, finansal kiralama olmayan di\u011fer herhangi bir kiralamad\u0131r. Kiralama sat\u0131n alma s\u00f6zle\u015fmeleri, pratikte neredeyse her zaman finans gibi olsalar da, ayn\u0131 kriterler temelinde analiz edilir. faaliyet kiralamas\u0131 de\u011fil kiralamad\u0131r.<\/span><\/p>\n

Standart, ‘kiralaman\u0131n ba\u015flang\u0131c\u0131nda, herhangi bir ilk \u00f6deme dahil olmak \u00fczere asgari kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011feri, tutarlar\u0131 ve tutarlar\u0131 kiralanan varl\u0131\u011f\u0131n ger\u00e7e\u011fe uygun de\u011ferinin b\u00fcy\u00fck \u00f6l\u00e7\u00fcde tamamlar (normalde %90 veya daha fazla).<\/span><\/p>\n

‘%90 testi’ olarak an\u0131lmaya ba\u015flanan bu varsay\u0131m, standart pratikte uyguland\u0131\u011f\u0131nda abart\u0131l\u0131 bir \u00f6nem kazanm\u0131\u015ft\u0131r; ger\u00e7ekten de bir\u00e7ok ki\u015fi, testi ‘ge\u00e7ememeyi’ ba\u015faran, kiralamay\u0131 faaliyet kiralamas\u0131 olarak s\u0131n\u0131fland\u0131rmaya ve dolay\u0131s\u0131yla kiralanan varl\u0131\u011f\u0131 kirac\u0131n\u0131n bilan\u00e7osunun d\u0131\u015f\u0131nda b\u0131rakmaya yarayan kiralamalar in\u015fa ederek bunu bir ka\u00e7\u0131nma f\u0131rsat\u0131 olarak kullanmaya \u00e7al\u0131\u015fm\u0131\u015ft\u0131r.<\/span><\/p>\n

Bu, yukar\u0131da a\u00e7\u0131klanan %90 testinin \u00f6neminin d\u00fc\u015f\u00fcr\u00fclmesini ve hatta terk edilmesini gerektirdi ve yerini kiralaman\u0131n \u00f6z\u00fcn\u00fc g\u00f6stermeye yard\u0131mc\u0131 olacak niteliksel testlerle de\u011fi\u015ftirdi.<\/span><\/p>\n

\n

Pe\u015fin \u00f6denen kira muhasebe kayd\u0131<\/span>
\n1 y\u0131ll\u0131k kira gideri muhasebe kayd\u0131<\/span>
\n\u0130\u015fyeri kira gideri hangi hesapta takip edilir<\/span>
\n\u0130\u015fyeri kira Gideri Muhasebe<\/a> kayd\u0131<\/span>
\nKira geliri muhasebe kayd\u0131<\/span>
\nAyl\u0131k kira tahakkuku Muhasebe kayd\u0131<\/span>
\nKira tahakkuku Muhasebe Kayd\u0131 2021<\/span>
\nKira stopaj muhasebe kayd\u0131<\/span><\/p>\n

\n

Ba\u015fvuruda, bir varl\u0131\u011f\u0131n m\u00fclkiyetinin t\u00fcm risklerinin ve getirilerinin \u00f6nemli \u00f6l\u00e7\u00fcde devredilip devredilmedi\u011fine karar vermede dikkate al\u0131nabilecek bu t\u00fcr testlerin a\u015fa\u011f\u0131daki alt\u0131 \u00f6rne\u011fi listelenmi\u015ftir:<\/span><\/p>\n

\u2022 Kiralamalar, varl\u0131\u011f\u0131n kullan\u0131m\u0131 i\u00e7in bir piyasa oran\u0131na m\u0131 yoksa fonlar\u0131n kullan\u0131m\u0131 i\u00e7in bir finansman oran\u0131na m\u0131 dayal\u0131d\u0131r?<\/span>
\n\u2022 kiraya verenin i\u015finin niteli\u011fi nedir?<\/span>
\n\u2022 Sat\u0131m ve al\u0131m opsiyonlar\u0131n\u0131n varl\u0131\u011f\u0131 kiralaman\u0131n bir \u00f6zelli\u011fi midir? E\u011fer \u00f6yleyse, \u00f6nceden belirlenmi\u015f bir fiyat veya form\u00fcl \u00fczerinden kullan\u0131labilirler mi, yoksa opsiyonun kullan\u0131ld\u0131\u011f\u0131 andaki piyasa fiyat\u0131 \u00fczerinden kullan\u0131labilirler mi?<\/span>
\n\u2022 varl\u0131\u011f\u0131n de\u011ferinde d\u00fc\u015fme riskini hangi taraf ta\u015f\u0131r ve herhangi bir sermaye art\u0131\u015f\u0131ndan hangi taraf faydalan\u0131r? Kirac\u0131, varl\u0131\u011f\u0131 geni\u015f \u00f6l\u00e7\u00fcde varl\u0131\u011f\u0131n muhtemel faydal\u0131 ekonomik \u00f6mr\u00fcne denk gelen bir s\u00fcre boyunca kullan\u0131yor mu?<\/span>
\n\u2022 kiraya veren, toplam getirisini tek ba\u015f\u0131na bu i\u015flemden mi elde etmeyi planl\u0131yor yoksa m\u00fcteakip sat\u0131\u015f veya kiralama gelirlerine mi g\u00fcvenmeyi planl\u0131yor?<\/span><\/p>\n

Ancak ba\u015fvuruda ayr\u0131ca, bu niteliksel testleri uygulamada uygularken, yukar\u0131daki sorular\u0131n cevaplar\u0131n\u0131n, kiraya verenlerin almaya haz\u0131r olaca\u011f\u0131 riskler ba\u011flam\u0131nda yorumlanmas\u0131 gerekti\u011fine de i\u015faret edilmi\u015ftir.<\/span><\/p>\n

Finansal Kiralama<\/span><\/strong><\/h3>\n

\u0130ki t\u00fcr kiralama aras\u0131ndaki ayr\u0131m\u0131n gerek\u00e7esi, finansal kiralamalar\u0131n (faaliyet kiralamalar\u0131ndan farkl\u0131 olarak) kredi finansman\u0131 ile bir varl\u0131\u011f\u0131n sat\u0131n al\u0131nmas\u0131na e\u015fde\u011fer olmas\u0131d\u0131r. Buna g\u00f6re, SSAP bu \u015fekilde tasvir edilmelerini gerektirir.<\/span><\/p>\n

Arg\u00fcman, finansal kiralama kapsam\u0131ndaki kiraya verenin, varl\u0131\u011fa yapt\u0131\u011f\u0131 yat\u0131r\u0131m\u0131n tamam\u0131n\u0131n kirac\u0131 taraf\u0131ndan tazmin edildi\u011fi ve kiralama s\u00fcresinin sonunda varl\u0131\u011fa ne olaca\u011f\u0131yla (\u00e7ok) ilgilenmedi\u011fidir.<\/span><\/p>\n

Buna kar\u015f\u0131l\u0131k, bir faaliyet kiralamas\u0131 kapsam\u0131ndaki varl\u0131klar\u0131n kiraya vereni, varl\u0131\u011fa yapt\u0131\u011f\u0131 harcaman\u0131n tazmin edilmesinden \u00f6nce birden fazla (genellikle birka\u00e7) bu t\u00fcr kiralama s\u00f6zle\u015fmesi yapmal\u0131d\u0131r, dolay\u0131s\u0131yla varl\u0131\u011f\u0131 \u00f6z\u00fcnde kirac\u0131ya satt\u0131\u011f\u0131 s\u00f6ylenemez.<\/span><\/p>\n

SSAP, kirac\u0131lar\u0131n, kiralanan varl\u0131\u011f\u0131, \u00f6denmesi gereken kira bedellerinin bug\u00fcnk\u00fc de\u011ferinden aktifle\u015ftirmesini ve alacakl\u0131larda kar\u015f\u0131l\u0131k gelen bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc muhasebele\u015ftirmesini gerektirir.<\/span><\/p>\n

Aktifle\u015ftirilen varl\u0131\u011f\u0131n amortismana tabi tutulmas\u0131, kiralanan varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fcnden veya kiralama s\u00fcresinden k\u0131sa olan\u0131 \u00fczerinden yap\u0131lmal\u0131d\u0131r. Kira \u00f6demeleri, bir sermaye unsuru ile bir faiz unsuru aras\u0131nda analiz edilecektir; sermaye k\u0131sm\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc azaltmaya giderken, faiz unsuru kar zarar hesab\u0131na yans\u0131t\u0131lacakt\u0131r.<\/span><\/p>\n

Faaliyet Kiralamalar\u0131<\/span><\/strong><\/h3>\n

SSAP kapsam\u0131nda faaliyet kiralamalar\u0131n\u0131n muhasebele\u015ftirilmesi, kiralamalar\u0131n do\u011frusal olarak \u00f6denmedi\u011fi durumlar d\u0131\u015f\u0131nda \u00e7ok basittir. B\u00f6yle bir durumda kiralamalar, daha sistematik bir esas daha uygun olmad\u0131k\u00e7a, do\u011frusal y\u00f6ntem ile kar zarar hesab\u0131na al\u0131nmal\u0131d\u0131r.<\/span><\/p>\n

Ancak her durumda, kiralanan varl\u0131k ve ilgili kiralama taahh\u00fcd\u00fc kirac\u0131n\u0131n bilan\u00e7osunda g\u00f6r\u00fcnmez: kiralamalar, ilgili olduklar\u0131 d\u00f6nemlerin kar ve zarar hesaplar\u0131nda ele al\u0131n\u0131r.<\/span><\/p>\n

SSAP, yaln\u0131zca belirli bir i\u015flem t\u00fcr\u00fcyle ilgili olmas\u0131na ra\u011fmen, bilan\u00e7o d\u0131\u015f\u0131 finansman\u0131 ele alan ilk Birle\u015fik Krall\u0131k standard\u0131 olarak kabul edilebilir. Muhasebe i\u015fleminin i\u015flemin alg\u0131lanan \u00f6z\u00fcn\u00fc takip etmesini gerektirir: Bir kiralama, finansman sa\u011flanmas\u0131yla birlikte bir sat\u0131\u015fla e\u015fde\u011fer g\u00f6r\u00fcn\u00fcyorsa, bu \u015fekilde muhasebele\u015ftirilmesi gerekir.<\/span><\/p>\n

Standard\u0131n bir ele\u015ftirisi, ya hep ya hi\u00e7 yakla\u015f\u0131m\u0131n\u0131 i\u00e7ermesiydi. M\u00fclkiyetin riskleri ve getirileri ya devredilmi\u015ftir ya da devredilmemi\u015ftir; buna ba\u011fl\u0131 olarak varl\u0131k bilan\u00e7oda b\u00fct\u00fcn\u00fcyle g\u00f6r\u00fcn\u00fcr veya hi\u00e7 g\u00f6r\u00fcnmez. Bu, kriterleri “ge\u00e7emeyen” kiralamalar\u0131n geli\u015ftirilmesine ve pazarlanmas\u0131na yol a\u00e7m\u0131\u015ft\u0131r; varl\u0131\u011f\u0131n risklerini ve getirilerini neredeyse bir finansal kiralama olarak nitelendirmeye yetecek kadar transfer ederler, ancak tam olarak de\u011fildir.<\/span><\/p>\n

Bazen savunulan alternatif bir temel, ‘m\u00fclkiyet hakk\u0131’ yakla\u015f\u0131m\u0131d\u0131r. Bu felsefeye g\u00f6re, varl\u0131\u011f\u0131n i\u015flem taraflar\u0131ndan herhangi birinin bilan\u00e7osuna bir b\u00fct\u00fcn olarak kaydedilmesi gerekli de\u011fildir. Bir kirac\u0131, \u00f6mr\u00fcn\u00fcn yar\u0131s\u0131 kadar bir varl\u0131k al\u0131yorsa, bilan\u00e7osunda yar\u0131m varl\u0131k g\u00f6stersin.<\/span><\/p>\n

Bu a\u00e7\u0131dan bak\u0131ld\u0131\u011f\u0131nda, bilan\u00e7oda g\u00f6sterilen fiziksel varl\u0131\u011f\u0131n kendisi de\u011fil, varl\u0131\u011f\u0131n %90’\u0131n\u0131 olu\u015fturup olu\u015fturmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n taahh\u00fct edilen kiralamalar\u0131n bug\u00fcnk\u00fc de\u011feri \u00fczerinden aktifle\u015ftirilmesi gereken yaln\u0131zca m\u00fclk\u00fcn kullan\u0131m hakk\u0131d\u0131r. de\u011fer ya da de\u011fil.<\/span><\/p>\n

Teorik olarak, b\u00f6yle bir yakla\u015f\u0131m\u0131n takdir edilecek \u00e7ok \u015feyi vard\u0131r. SSAP 21’in gerektirdi\u011finden \u00e7ok daha esnektir ve ka\u00e7\u0131nmaya daha az duyarl\u0131d\u0131r.<\/span><\/p>\n

Ancak, muhasebeyi yeni bir alana \u00e7ekecektir ve bir varl\u0131\u011f\u0131n ne oldu\u011fu ve bir \u015firketin hesaplar\u0131nda ne zaman muhasebele\u015ftirilmesi gerekti\u011fi konusunda yeni sorunlar yaratabilir. M\u00fclkiyet hakk\u0131 yakla\u015f\u0131m\u0131na ASB’nin \u0130lkeler Bildirisi tasla\u011f\u0131na de\u011finilmi\u015ftir ancak bu a\u015famada, bunun bir SSAP revizyonunda uygulamaya konulmas\u0131 hemen m\u00fcmk\u00fcn g\u00f6r\u00fcnmemektedir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kiralama \u0130\u015flemleri Kiralama i\u015flemleri, 1984’ten beri ba\u015fka bir muhasebe standard\u0131 olan SSAP taraf\u0131ndan y\u00f6netilmektedir. Bu, kiralamalar\u0131 ve bunlar\u0131n yak\u0131n akraba kiralama sat\u0131n alma s\u00f6zle\u015fmelerini a\u015fa\u011f\u0131daki terimlerle tan\u0131mlar. ‘Kiralama, belirli bir varl\u0131\u011f\u0131n kiralanmas\u0131 i\u00e7in kiraya veren ile kirac\u0131 aras\u0131nda yap\u0131lan bir s\u00f6zle\u015fmedir. Kiraya veren, varl\u0131\u011f\u0131n m\u00fclkiyetini elinde tutar, ancak varl\u0131\u011f\u0131n kullan\u0131m hakk\u0131n\u0131, belirlenen kira bedellerinin \u00f6denmesi…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9986,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[28556,28555,28554],"tags":[25667,25662,25663,28557,28558,28560,28559,25665],"class_list":["post-11398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aylik-kira-tahakkuku-muhasebesi-kaydi","category-isyeri-kira-gideri-hangi-hesapta-takip-edilir","category-pesin-odenen-kira-muhasebe","tag-1-yillik-kira-gideri-muhasebe-kaydi","tag-aylik-kira-tahakkuku-muhasebe-kaydi","tag-isyeri-kira-gideri-hangi-hesapta-takip-edilir","tag-isyeri-kira-gideri-muhasebe-kaydi","tag-kira-geliri-muhasebe-kaydi","tag-kira-stopaj-muhasebe-kaydi","tag-kira-tahakkuku-muhasebe-kaydi-2021","tag-pesin-odenen-kira-muhasebe-kaydi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=11398"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11398\/revisions"}],"predecessor-version":[{"id":11399,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11398\/revisions\/11399"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9986"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}