Yusuf DİNÇ, Muhammet Erkam BAKACAK

Kiralama ve Mülkiyetin Devri İle Sona Eren Finansal Kiralama Sözleşmeleri Kapsamında Gerçekleşen İşlemlerin TMS / TFRS ve AAOIFI Temelli Raporlama Farklılıkları

The Differences of TMS / TFRS Based and AAOIFI Based Reporting in the Transactions Carried Out Within the Scope of İjarah (Leasing) and İjarah Muntahia Bittamleek (Leasing Contracts Ending with the Transfer of Ownership)

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi

2021-Cilt: 12 Sayı: 1

126-145

Faizsiz Finans Fon Kullandırım Usulleri, Finansal Kiralama, İcâre, TMS 17 ve TFRS 16, FFMS 8

Interest-Free Finance Fund Allocation Procedures, Financial Leasing, İjarah, TMS 17 & TFRS 16, FFMS 8

36330