Özet:

In order to create a common language and reporting system in accounting, the financial reporting standards have been developed and the application of the Turkish Financial Reporting Standards (TFRS) for that are subject to independent audit in our country since 2013. In 2014, the independent audit scope was separated from the TFRS scope and the Financial Reporting Standard (BOBI FRS) for large and medium-sized enterprises for enterprises that are subject to independent audit but do not apply the TFRS was published to begin its application in 2018. BOBI FRS and the Tax Procedure Act (VUK), the existence of different provisions concerning the same events, causes the occurrence of different consequences resulting from the same event. Because they have a significant share, especially in financial statements, the different practices for financial assets with a high degree of impact on financial statements directly affect the period results of. The financial statements organized by VUK according to BOBI FRS, while providing information appropriate to reality and needs, comparable and verified, improve the quality of financial reporting. Therefore, the extension of the scope of BOBI FRS is important for access to useful financial information.

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