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

Author

Listed:
  • T. E. Cooke
  • T. Curuk

Abstract

Leasing 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.

Suggested Citation

  • T. E. Cooke & T. Curuk, 1996. "Accounting in Turkey with reference to the particular problems of lease transactions," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 339-359.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:2:p:339-359
    DOI: 10.1080/09638189600000020
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    Cited by:

    1. Arsoy, Aylin Poroy & Gucenme, Umit, 2009. "The development of inflation accounting in Turkey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 568-590.
    2. Elitaş, Cemal & Üç, Mustafa, 2009. "The change on the foundations of the Turkish accounting system and the future perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 674-679.
    3. Ahmet Türel, 2009. "The Value Relevance of IFRS: The Case of Turkey," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 119-128, September.

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