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IAS_17_Sunular - IAS 17 Kiralama lemleri 30 Ekim 2007 IAS...

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IAS 17 Kiralama İş lemleri 30 Ekim 2007 Yrd.Doç.Dr. Kerem Sar ı o ğ lu 1 Yrd.Doç.Dr. Kerem Sar ı o ğ lu 1 IAS – 17 Kiralama İş lemleri (Leases) Son de ğ i ş iklik tarihi: 2003 Yrd.Doç.Dr. Kerem Sar ı o ğ lu Yrd.Doç.Dr. Kerem Sar ı o ğ lu 2 IAS 17 Kiralamalar - Kapsam A ş a ğ ı dakiler d ı ş ı nda kiralama i ş lemleri: Maden, petrol v.b. ile ilgili kiralamalar Sinema filmi, telif hakk ı v.b. Anla ş malar A ş a ğ ı dakiler d ı ş ı nda varl ı klar ı n ölçülmesi: • Kirac ı n ı n elindeki yat ı r ı m amaçl ı Gayr ı menkuller Kiraya verenin yat ı r ı m amaçl ı gayr ı menkulleri • Kirac ı ve kiralayan aç ı s ı ndan kiralanm ı ş biyolojik (canl ı ) varl ı klar Yrd.Doç.Dr. Kerem Sar ı o ğ lu 3 IAS 17 - Tan ı mlar Kiralama: Kullan ı m hakk ı n ı n bir bedel kar ş ı l ı ğ ı belirli bir süre için devri Bedel: Bir ödeme ya da ödeme plan ı Finansal Kiralama: Sadece kullan ı m hakk ı n ı n de ğ il, sahiplikten kaynaklanan risk ve faydan ı n devri Faaliyet Kiralamas ı : Finansal kiralama olarak nitelendirilmeyecek kiralamalar (Giderle ş tirilir) Yrd.Doç.Dr. Kerem Sar ı o ğ lu 4 IAS 17 - Tan ı mlar İ ptal edilemeyen kiralama: Kiraya verenin r ı zas ı olmadan iptal edilemeyen veya, • Kirac ı n ı n ayn ı türden bir varl ı ğ ı ayn ı kiraya verenden kiralamas ı söz konusu olmadan iptal edilemeyecek veya, • Sözle ş meden maddeler gere ğ i kirac ı n ı n bir tazminat ödemeden iptal edilemeyece ğ i veya, Bunlar d
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