Özet:

The start point of the study is searching usages of medium and long term new financial methods of the firms, which take place in the rapidly changing, developing and globalized world trade. Forfeiting, one of the new financial methods, needs to be explained better by investigating in term of interest groups. This study aims to explain comparatively accounting entries that are needed to be done by exporter, importer and forfeiting firms in line with Turkish Accounting Standard 18 Revenue and Turkish Accounting Standard 2 Inventories. In this study firstly, the notion of forfeiting is explained, then the forfeiting transaction arrangements are mentioned. Especially, the accounting practices related to forfeiting transaction as part of Turkish Accounting Standard Revenue and Inventories are explained with an example in order to have a better understanding. As a result of this study, it is determined that some practices that done at the end of accounting period in line with Uniform Accounting System are not required if these standards are implemented.

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