Comparison of leaseing, sale and leaseback transactions within the scope of TAS, UFRS, FRS and TPL and accounting within the scope of uniform chart of accounts

In the globalizing world, the competition of companies with other companies in the market has revealed the necessity of making new investments. Firms generally use their own resources for these investments. However, investments made with own resources do not always meet the sufficient financing needs of companies. As a result of this situation, companies provide the opportunity to use the deposits they need by renting them rather than purchasing an asset. This also applies to companies that have sufficient equity capital. The companies in question can use their equities in order to gain income in different areas and prefer their deposits with the income obtained from the rental method. Rentals, which have a serious importance in the trade sector, have been applied with different methods within the scope of many standards until today. At the beginning of the scope of these standards, UMS 17 comes first with its accounting and operating methods, and then, with the creation of UFRS16 and BOBİ FRS standards, Leaseback, also known as sale and leaseback transactions, has been published. Leaseback method, which is a type of leasing, provides many advantages both for businesses and companies that make leasing transactions and for the economy of the country. After the acceptance of this + standard, UMS 17 standard has been abolished. Within the scope of the said standards, the most important feature of the UFRS16 standard is the documentation and registration of the liabilities arising from the operating lease transactions in the UMS17 standard. This study consists of three parts in total, and in the first part, the leasing transactions and the sale and leaseback transactions are explained in detail. In the second part, both financial leases and sale and leasebacks are handled and compared within the scope of UMS17, UFRS16, BOBI FRS 15th section and TPL. In the third part, financial leasing transactions, sale and leaseback transactions are accounted according to the standards and their differences are revealed.