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Several real estates affiliated with the General Directorate for Foundations are rented out for long-term in line with the state procurement law. Parties that own the renting rights of these assets are also able to rent out the mentioned assets to third parties based on the rights provided to them by the contract. This situation is important and unique from the perspective of accounting standards. The reason is that, although this transaction seems to be an operating lease, it is in fact quite different based on accounting standards and the substance over form concept. From the viewpoint of accounting standards and the substance over form concept, the mentioned asset should be evaluated as investment property and the re-renting transaction must be recorded as a financial lease.

i̇şletme araştırmaları dergisi

Vakıflardan Kiralanan Gayrimenkullerin Üçüncü Bir Kişiye Yeniden Kiraya Verilmesinin Muhasebe Standartlarına Göre Muhasebeleştirilmesi - Accounting of Re-Renting out Real Estates To Third Parties That Were Previously Rented From The Foundations Based on Accounting Standards