Özet:

As the material assets are effective in the basic activities of the enterprise, they have a separate importance within the assets. In this study, the accounting of financial assets has been addressed in terms of the Financial Reporting Standard (BOBI FRS) for large and medium-sized enterprises. For large and medium-sized enterprises, the financial reporting standard of the financial assets is examined and the similarities and differences with the Single Accounting System are demonstrated by example practices. The new accounts are needed in the Tekdüzen Account Plan and the difference between measurement, valuation and valuation according to the Tax Procedure Act is discussed according to BOBI FRS. There are more differences than similarities.

Özet:

As tangible fixed assets are effective in the basic operations of the business, they are of a separate importance. In this study, accounting of tangible fixed assets is discussed in terms of Financial Reporting Standard for Large and Medium Sized Enterprises (FRS for LME’s). In terms of the FRS for LME’s, accounting of tangible fixed assets are examined and their similarities and differences with the Uniform Accounting System are demonstrated with sample applications. There are need for new accounts in the Uniform Chart of Accounts and differences between measurement, valuation according to FRS for LME’s and valuation according to the Tax Procedure Law. It has been determined that the number of differences outnumber the number of similarities. 

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