Özet:

In foreign trade transactions, the foundation of the parties' confidence in each other is the financial statements. It is very important that the entities that are party to the trading of the financial statements understand the same things as the preparation of the correct financial statements is important. The International Financial Reporting Standards (UFRSs) are of great importance in ensuring that entities that are parties to foreign trade understand the same things as the financial statements. In the process of compliance with the International Financial Reporting Standards, studies have been carried out under the name of the Turkish Accounting Standards. However, it is not possible that accountants do not take into account the Tax Procedure Laws that the Ministry of Finance has accepted. The first accounting of foreign currency transactions, the end of the period, the accounting in the future years, the existence of the current currency, has been made. It has not been placed with the idea that topics such as the circulation and removal of foreign transactions will exceed our purpose and will exceed the scope of an article.

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