How is declaration submitted when rental income of previous period is collected?

1- HOW IS DECLARATION SUBMITTED WHEN RENTAL INCOME OF PREVIOUS PERIOD IS COLLECTED?
Submitted rental income declarations of previous years are considered to be the revenue of the year when the transaction is carried out.
For instance; If  the years of 2013, 2014, 2015 ve 2016 rental incomes are declared in 2017, they are considered to be the revenues  of 2017.

2- HOW IS DECLARATION SUBMITTED WHEN RENTAL INCOMES OF NEXT PERIOD COLLECTED IN ADVANCE?  
Rental incomes of next perıod collected in advance are considered to be the revenues of the year when the transaction is carried out.

For instance; if the years of 2017, 2018 and 2019 rental incomes are collected in 2017, they will be declared in the relevant years.