Özet:

As a result of globalization, the extinction of boundaries has begun to use common systems in different fields, just like English, the language which is recognized as a global language. In addition, globalization has led to significant changes in the management of. These changes take place in the information system applied in the enterprise and in the accounting practices. Due to reasons such as systems that make differences between countries, the ability to do international work, the making of corporate unions, accounting systems have also made common systems compulsory globally. The basis for the creation of a common system is to ensure compliance with the contemporary characteristics of accounting practices, and to ensure that information in the information and reporting system is reliable, easy to understand and accessible. The aim of this research is to compare the financial statements of an enterprise operating in the energy sector with the MSUGT and the TFRS in 2015 and 2016. The research method was conducted by the ratio analysis and the differences between 2015 and 2016 were interpreted.

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