Abstract
Nowadays, Small and Medium-Sized Enterprises’ (SMEs) exports and imports have increased as a result of the rapid development of information Technologies and it has become easier to find lenders and investors from abroad. In addition, due to the rapid development of technology, the size of the company and integration of the companies are not an advantage and they have become disadvantage. This situation increases the competitiveness of high-tech SMEs and provides to open world markets as easily as larger businesses. International Accounting Standards Board (IASB) which prepares International Financial Reporting Standard (IFRS) has taken into account these developments and has started to create a set of simplified accounting for SMEs. In this direction, IFRSs for SMEs was published in July 2009. Translation of this set in Turkey in 2010 published by Turkey Accounting Standards Board (TASB). In this study, it is explained to section 20 which is contained the standards and is related to leases accounting both the lessee and the leasor firms to do.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
