Özet:

Especially with the fast and efficient production techniques that have evolved after the industrial revolution, have not remained within the country’s borders and have turned their directions to foreign countries. External trade, in the simplest definition, is the transfer of goods or services that the countries separated by a political or economic boundary have made to each other. Given today’s economic developments, the countries are now connected as a network and have begun to plan their development and production in a global framework. Now opening up to the world is an accessible level for a person or organization of all sizes thanks to computer technologies. However, although it is easy to enter the world market, it is quite difficult to track and record transactions. This is where accounting and accounting standards lead to the operation. In this study, the Turkish Accounting Standards, which are guidelines for the accounting of foreign trade transactions, were addressed.

Anahtar Kelimeler: