Özet:

(Fair Value Accounting and How -According To The International Accounting Standards To Measure Fair Value) Traditionally accounting phenomenon is based on the "historical cost" approach. But, to better fulfill the demands of information data users a renewed approach is needed for presenting of financial statements. The latest approach that IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) have agreed on is the "fair value" concept. The processes defining the procedures on how the items of the financial statements will be evaluated and for which conditions the fair value concept acceptable has been developed in parallel to these leading organizations of World Accounting Standards. Besides these facts, measurements of fair values have a more complex nature than the historical cost measurements. This study focuses on how, according to the International Accounting Standards which are the concerned about fair value measurements, the fair value measures can be obtained.

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