Özet:

Inflation accounting has been used for a long time by countries experiencing high inflation or hyperinflation. At the beginning of the 21st century, Turkey has developed important legal framework for inflation accounting or inflation adjustment. However, since the inflation rates in Turkey have been below the criteria determined by law in the last twenty years, no general inflation accounting application has been made in our country, except for 2004. Today, however, the fact that inflation has reached high figures again has brought the discussion of inflation accounting back to the agenda. On the other hand, considering that inflation is a structural problem for Turkey and that it can rise again at any time, the importance of inflation accounting will be understood. Inflation accounting is divided into two as "partial (traditional) methods" and "general methods" in the literature and practice. Among the general qualified methods, the "general price percentage method" is the most frequently used. In this study, inflation accounting as a method that increases the quality of accounting information and ensures the reliability of financial statements is discussed in general terms and an application example is developed. In the study, it was concluded that inflation accounting should be better understood by professional accountants and it would be beneficial to apply inflation accounting continuously in the ordinary course of work.

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