Özet:

With the implementation of TMS and TFRS and BOBI FRS, the effort to keep records according to the accounting procedure and the need to update the existing unified accounting system to ensure that the financial situation and the results of the operations are accounted in a healthy and reliable manner according to the current financial reporting framework and that the financial statements of the enterprises are prepared in accordance with the current financial reporting framework they implement. Requirements TMS and TFRS, if necessary, require the addition of new account groups and accounts to the existing accounting plan, the accounting descriptions are made according to the new measurement assessment criteria, and the new financial table data can be accessed directly from the accounting system. KGK has presented its opinion by preparing the draft accounting plan in accordance with the financial reporting standards for this purpose. In this article, the draft accounting plan in accordance with the financial reporting standards, explaining the need for updating of the single accounting plan, was evaluated by comparing the current accounting plan.

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