Accounting in Turkey with reference to the particular problems of lease transactions

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dc.contributor.authorCooke, T.E.
dc.contributor.authorCürük, T.
dc.date.accessioned2024-11-07T10:39:44Z
dc.date.available2024-11-07T10:39:44Z
dc.date.issued1996
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractLeasing in Turkey has grown rapidly in the later part of the 1980s. This has presented challenges to accountants which have yet to be resolved. At present the country does not have an accounting standard on this topic and as a consequence transactions are recorded in accordance with tax laws. This paper considers the development of accounting in Turkey and whether the principles stated in International Accounting Standard (IAS) 17 on leasing are applicable for Turkey. The responses to questionnaires sent to accountants in Turkey suggest that the principles in IAS 17 are acceptable to accountants in that country. © 1996, Copyright Taylor & Francis Group, LLC.
dc.identifier.doi10.1080/09638189600000020
dc.identifier.endpage359
dc.identifier.issn0963-8180
dc.identifier.issue2
dc.identifier.scopus2-s2.0-67349121396
dc.identifier.scopusqualityQ1
dc.identifier.startpage339
dc.identifier.urihttps://doi.org/10.1080/09638189600000020
dc.identifier.urihttps://hdl.handle.net/11480/11141
dc.identifier.volume5
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherRoutledge
dc.relation.ispartofEuropean Accounting Review
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_20241106
dc.titleAccounting in Turkey with reference to the particular problems of lease transactions
dc.typeArticle

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