Özet:

The main differences between nuclear power plants electricity generating companies and the other electricity generating companies are the feature of the applied generating process, nuclear waste management, reliable shutdown of the plant at the end of its life cycle and the funds are generated from this scope. Due to the high technology requirements for establishing and operating a nuclear power plant, some countries and companies competent in this field. Given both the importance of nuclear energy in future and also country economies and the multinational nature of companies with this technology, it is important that the information they present on their financial statements is understandable and comparable. In this study, it is explained the accounting policies about special expenditures on nuclear power plant electricity generating enterprises, nuclear waste, provisions/funds for decommissioning nuclear power plants initially. Then the harmonization of IFRS with the FASB-ASC applied by large companies operating in this area is explained. The purpose of the study is to discuss the accounting policies applied by nuclear power plant generating enterprises comparatively with IFRS and FASB-ASC related accounting policies. In this study, it is also examined the provisions in the general standards other than IFRIC-1 and IFRIC-5 interpretations of the IFRS for the sector. In general, the provisions to be applied for the generating of nuclear power plants are compatible between IFRS and FASB-ASC. Considering the importance of nuclear power plant operation, the establishment of a standard for investment, production and disposal costs of power generating plants will contribute to the comparability of the financial statements of these enterprises around the world.

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