Özet:

Valuation occupies a significant place in life as a common measure is required in mutual economic relationships. Regulations on valuation bear some differences with respect to the Tax Procedure Law and Turkish Financial Reporting Standards. Valuation of Securities that are among the financial instruments also bears some differences with respect to the Tax Procedure Law and Turkish Financial Reporting Standards practices. Tax Procedure Law did not include multiple valuation criteria in valuation of the Securities and did not provided enterprises with any different opportunity. However, according to the Turkish Financial Reporting Standards measuring terms, alternative valuation measures may be used. Therefore, amount of the commercial profits changes. Balance sheets of the enterprises give the closest results to the reality. Benefits and what are brought by the valuation differences occurred as a result of measuring and recognizing the Securities were analyzed. Application differences between the Turkish Financial Reporting Standards, their impacts on the financial statements of the enterprises and corrections increase importance of the accounting policies.Purpose of this study is to analyze the valuation of the securities that are important for the enterprises with respect to the Tax Procedure Law and Turkish Financial Reporting Standards and to reveal their impacts on the reporting.  

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