Özet:

When we look at the concept of value from the accounting perspective, it is possible to talk about three main concepts. These can be recovered by the historical cost method, the basis of accounting measurement applied during the inflation period and the general lines in the framework of the real value. If you look at their reflections in the accounting practices and regulations in Turkey, it is faced with the types of assessment according to the Tax Regulation and the Turkish Accounting Standards. In this study, studies in literature have been historically studied on how the evaluation methods used in the accounting follow the development and change. When the differences between the objectives of the assessment are examined according to the various legislative provisions; the Tax Procedure Act (VUK) looks at the subject of the assessment in a way that the state will monitor, the Turkish Trade Act (YTKK) No. 6102 approaches the subject in terms of the processing of commercial teams, and the Turkish Accounting Standards/Turkish Financial Reporting Standards (TMS/TFRS) expect assets and resources to reflect the real economic and financial situation of the companies. The study has studied the articles and the thesis work included in the accounting literature in Turkey on the values and valuation concepts until 2017. The purpose here is to reveal what aspects of value and value concepts are addressed in the accounting context and periodically which subjects come to the forefront. The conclusion is that the legal regulations in Turkey and academic studies are parallel in terms of periodicity. This is the work of Ersan KULA. Dr. Alper ERSERIM was prepared using the master's thesis entitled "The concept of value in the accounting: A review in the context of Turkey" prepared under consultation.

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