Fai̇zsi̇z Fi̇nansman Bonosu Sukuk Uygulamasi Ve Muhasebeleşti̇ri̇lmesi̇

Abstract

Aim: Sukuk, which gives ownership rights over goods or services subject to exportation and provides profit share or rental income instead of interest income due to the prohibition of interest in terms of Islamic law, has become a new investment instrument used quite frequently by participation banks around the world and especially in our country. In this study, by examining the accounting record systems used between banks, it has been aimed to do the accounting records of the given example in the study. The study, by examining the financial-tool Sukuk, is intended to contribute to the literature on its accounting. Method: There has been accounting records made in accordance with the given example in the application section of the study. In the study, firstly, the definition of sukuk, its varieties, advantages and disadvantages, risks and differences with bond are explained. Finally, considering the General Communique on Accounting System Application and the chart of accounts and TMS/TFRS, an application was included, and accounting records were made for Originator, asset leasing company and investor. Results: Conventional banks and participation banks use different accounting registration systems for investment vehicles. Conclusion: This essay is intended to the accounting of one of the investment tools, sukuk, by loan originator, asset leasing company and investors.

Accounting of Ownership-Based Lease Certificates Under TFRS 16

“…Türkiye'de sukuk ihraçlarına ilişkin ilk düzenleme 2010 yılında Sermaye Piyasası Kurulu (SPK) tarafından yapılmıştır. 2013 yılında bir düzenleme daha yapılarak ihraç edilebilecek sukuk türleri (Antepli, 2020;Bilen, 2016;Yılmaz ve Bölükbaşı, 2020). Söz konusu noktaların doldurulması ve farklı çalışmalarda değinilen noktaların birleştirilmesi adına bu çalışmada örnek olay incelemesi yöntemi benimsenmiştir.…”