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

T. E. Cooke and T. Curuk

European Accounting Review, 1996, vol. 5, issue 2, 339-359

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.

Date: 1996
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DOI: 10.1080/09638189600000020

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