Accounting Errors or Frauds in Financial Leasing Operations of Tenant Companies

Abstract
With Financial Leasing or Financial Icare, Banks, Participation Banks, Financial Leasing
Companies lease the assets needed by the businesses in installments within a reasonable period
of time. Hire; It is an alternative way to the problems of purchasing an asset to be used in the
business and tying the capital to it, obtaining a loan to purchase or hiring a new partner to
acquire the asset. In leasing, it is allowed to print out rents and interest/profit shares. In case of
renting investment goods, there is a lower VAT payment. The differences in the functioning of
the Accounting Communiqués and the tax procedure laws, and the perception that the duty of
providing information, which is the main duty of accounting, is perceived as calculating the tax
debt distinguishes the accounting records from their essence. Accounting; It is a science that
provides information to partners, managers and the state. If the accounting records are correct,
the financial statements will be correct. According to both internal auditors and independent
auditors, differences in accounting records are made by mistake/deceit. Our aim in the study;
sworn charter accounts, charter accounts certified and accounting auditors; is to draw attention
to the accounting differences, errors/deceptions of companies in the position of tenants engaged
in financial leasing or leasing. Mistakes/deceptions made in the accounting records when the
company receives the leased asset, when the rental interests or dividends are paid, and when
depreciation and value added tax are shown have been detected. The study has been prepared
with the idea that it will help those who make accounting audits, accounting employees, those
who receive accounting education.
Keywords: Leasing, Leasing, Accounting Errors, Accounting Fraud
JEL Code: M41, M42
Baral, G. (2023). Kiracı Konumundaki Şirketlerin Finansal Kiralama İşleyişlerindeki Muhasebeleştirme Hataları veya Hileleri . InTraders International Trade Academic Journal , 6 (1) , 26-43 . DOI: 10.55065/intraders.1288268