Abstract:

This study is to try to analyze how much the rate analysis relating to the financial structure, the historical financial data presented in the financial situation table prepared according to the BOBI FRS and the two main determinants in the preparation of financial statements for the purpose of tax declaration in Turkey is the Accounting System Application General Notice (MSUGT) and the Turkish Tax Procedure Act (VUK) have been influenced by the differences in the balance sheet prepared. The effects of the reporting differences between BOBI FRS and MSUGT / VUK on the financial structure rates are shown by an example event study. As it is clear from the results of the example event review, there are significant differences between the data prepared according to two different applications. The difference between BOBI FRS and MSUGT/VUK has been concluded to affect the results and comments obtained from the ratio analysis of the financial structure.

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