IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ

Bu çalışma IFRS 16 (TFRS 16) Kiralamalar standardının finansal tablolar ve finansal analizde kullanılan oranlar üzerindeki etkilerini incelemekte ve literatürdeki önceki çalışmaların sonuçlarını açıklamaktadır. Kiralama işlemlerinde finansal kiralama ve faaliyet kiralaması ayrımını kaldırarak bilançoda faaliyet kiralamalarına ilişkin varlık ve yükümlülük; kar veya zarar tablosunda ise amortisman gideri ve faiz gideri raporlanmasını zorunlu kılan IFRS 16 (TFRS 16), özellikle faaliyet kiralaması işlemlerini yoğun şekilde yürüten işletmelerin finansal tablo kalemlerinde önemli değişikliklere neden olmuştur. IFRS 16 (TFRS 16) ile birlikte EBITDAR (Faiz, Vergi, Amortisman, ve Kira Öncesi Kar) ölçüsüne olan ihtiyaç ortadan kalmıştır. Ayrıca, IFRS 16 (TFRS 16)’yı uygulayan işletmelerin faaliyet karlılıklarında artış gerçekleşmesine rağmen likidite oranları azalmış, kaldıraç oranları artmıştır.

Anahtar Kelimeler:

Uluslararası finansal raporlama standartları, kiralama işlemlerinin muhasebeleştirilmesi, kiralamaların aktifleştirilmesi, finansal oranlar

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