期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2013
卷号：6
期号：2
DOI：10.25287/ohuiibf.211435
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Having been increasing the need for accommodation and vacation,the entrepreneurs were forwarded to alternative solutions. Because of the increasing demand,the traditional hospitality enterprises increased the prices of their services. It also increases in the cost of owner of secondary houses have revealed the issue of ownership to the real estate.A Timeshare contract provides the rights which may be against to third parties and creates a situation similar to joint ownership. This feature minimizes the problems caused by the secondary houses and provides cheap accommodation to the customers.In this study,the legal nature of timeshare contracts and accounting applications are examined. For this purpose,information about the timeshare contracts concepts,its benefits and legal nature has been explained. Then,accounting practices in terms of the tax laws and Turkish Accounting/Financial Reporting Standards to timeshare contracts are discussed.
其他摘要：Konaklama ve tatil ihtiyacının artması,girişimcileri bu konuda alternatif aramaya yöneltmiştir. Çünkü artan talep,klasik konaklama işletmelerinin verdikleri hizmetlerin fiyatlarını arttırmıştır. Ayrıca ikincil konutlara sahip olmanın maliyetinin artması,b
