Özet:

Purpose- In the global world, foreign currency transactions have increased and they became a big part of balance sheet accounts. This situation brought the issue that currency exchange rate changes and their reflection on financial statements has to be considered carefully and cautiously because changes in exchange rates affect companies' assets, equity values and their profitability directly. Methodology- In our study, following the summarization of exchange rates, current currencies and exchange rate changes and risks, we will analyze how exchange rate changes are taken into accounts and valued according to International Accounting Standards (IAS) 21. Findings- It has been observed that TMS-21, issued in parallel with IAS-21, has led to a road map until it is reported from accounting for foreign currency transactions, and it has been observed that all businesses involved in this process are able to prevent possible disinformation in their registration and reporting process. Conclusion- Although a healthy structure has been achieved with the TMS-21 standard in registration and reporting, foreign currency and foreign exchange-based transactions are seen to have adverse effects on the financial statements of the enterprises due to unpredictable sudden changes in the country's and global economic condition. We are convinced that certain arrangements to be made concerning the use of foreign mercenary resources will discipline such possible strains.

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