Tax Procedures Law (VUK) forms the basis of accounting practices in our country, and Financial Reporting Standard for Small and Micro Enterprises (KÜMİ FRS), although there is no legal obligation in terms of use yet, it will reach an important area of use for the businesses it will cover in the future. Although similar studies are available in the literature of our country, there has been no study in the literature that offers an applied comparison, including the Financial Reporting Standard for Small and Micro Enterprises and the Tax Procedure Law for the accounting of financial leasing activities by the lessee. For this reason, it can be stated that the study can provide added value to the field, guide the businesses operating in the sector, and direct future researchers for new studies. In the examinations and comparisons made in terms of legislation and legal regulations, it has been determined that there are some similarities and differences and they are presented comparatively within the scope of the study. In the study, the issue of accounting for the assets acquired by the enterprises in Turkey through financial leasing has been evaluated and the required accounting transactions have been examined in terms of Tax Procedure Law and Financial Reporting Standard for Small and Micro Enterprises.
Cite this article as: Kablan, A., & Turğay, İ. (2023). Kiracı açısından finansal kiralama işlemleri ve muhasebeleştirilmesi: Vergi Usul Kanunu (VUK) ve Küçük ve Mikro İşletmeler için Finansal Raporlama Standardı karşılaştırması. Journal of Business Administration and Social Studies, 7(1), 32-45.