Özet:

The reason for the Turkish Accounting Standards Board (TMSK) adopted the International Financial Reporting Standards (UFRS) as a strategy is the need to be able to regulate the real financial situation of in the framework of generally accepted universal standards. When compared to existing applications with accounting standards, some registration, classification and evaluation processes are different. In addition to the relevant standards of the TMS/Turkish Financial Reporting Standards (TFRS), new definitions, concepts and practices that are not included in existing applications are also emerging. One of these applications is the storage of the products and services that make up the cost of production in the enterprises that are the subject of the activity of service production. With the differentiation of people’s living standards and needs, the share and importance of the service sector in the economy has increased. However, the differences between service production and product production and the determination of appropriate cost methods have also gained importance.  The product produced in the service enterprise is not concrete and usually is sold at the moment it is produced. Because the production and sales of the service are simultaneous, there is no provision in the provisions of the Tax Procedure Act (VUK) and in the incorporated accounting practices concerning the registration of the service as stock. Having regard to the relevant standards of TMS/TFRS, it is possible to find the conclusion that the service can be stored in the service providers if the necessary conditions are available. This study aims to examine the conditions necessary for the storage of the service, the definition of the service stocks and the cost elements of the service stocks, in accordance with the relevant standards of TMS/TFRS.

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