摘要：It has been a recent trend among corporations or businesses to practice leasing option as opposed to purchasing options in carrying out their operational activities due to the scarcity in financial resources. Purchasing some economic assets has become more expensive as reported by businesses exercizing leasing operation. In doing this,businesses are able to better use their capital as a corporate resource in other core business activities. The literature lacks research on operational lease accounting entries. This work aims at closing the gap and provides helpful information and guide to both academicians and practitioners. A comprehensive case is introduced in order to shed light on issues related to accounting records related to operational leasing,considering relevant legislation and tax law references.
其他摘要：Günümüzde finansman kaynaklarında yaşanan kıtlık nedeniyle işletmeler faaliyetlerini sürdürürken satın alma işlemi yerine kiralama seçeneğini tercih etmektedirler. Bu bağlamda bazı iktisadi varlıkların satın alınması,bu varlıkların kiralanması işlemine gö
关键词：Leasing;Operating Lease;Accounting Practices
其他关键词：Kiralama İşlemleri;Faaliyet (Operasyonel) Kiralaması;Muhasebe Kayıtları. Ab
