Abstract:

The aim of this study is to identify the relationship between the stock pen and inflation in the financial statements of companies in Turkey and to identify the impact of inflation on the financial statements. Method - In this study, the content analysis model from the quality research methods has been used. In the Stock Exchange Istanbul 30 index, the stock data obtained from the annual financial statements of the manufacturing companies between 2017 and 2021 years, the financial situation that may occur in the transition to the possible inflation accounting system, the stock data is analyzed in the stock data. Results - Inflation periods influence the accounting policies of companies, the resource and asset structure. Inflation accounting practices and the financial statements of companies affected by price changes and unprecedented must be corrected according to inflation. The financial situation arising after the possible inflation correction in the stock pen of companies listed in the BIST 30 and continuing to operate in the manufacturing sector is calculated that companies have brought significant changes in both the financial situation and the profit or loss table. Discussions - The inflation correction differences that will arise after the possible inflation correction in the stock pen of the manufacturing enterprises in the BIST30 index make significant changes in the enterprises' own resources, stocks and profit or loss tables.

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