Abstract:

The International Accounting Standards Board (IFRS) for Women published on July 9, 2009 in order to create a common language of application for all accounting tables users, for reasons such as it is not easy to apply the international financial reporting standards by non-publishing obligations, for the purpose of creating a common language of application for all accounting tables users. The Kobi UFRS, which was translated into Turkey on 1 November 2010 and is expected to be mandatory in 2012, has also brought some differences from the Tam Set UFRS. In our study focused on the practices of differences occurring in material Duran Assets, accordingly, the concept of KOBI in Kobi UFRS was evaluated, and in the subsequent sections we think we will find a broad scope of application in Turkey in 2012 in the KOBI standards, referring to the characteristics of "Maddi Duran Assets" in some subjects, the differences occurring in some subjects were tried to be revealed by example applications.

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