Özet:

The Financial Reporting Standards for Large and Medium-Sized Enterprises (BOBI FRS) has been published by the Public Supervisory Accounting and Audit Standards Board (KGK) and has entered into force from 1.1.2018. KGK has announced a draft accounting plan in accordance with the Financial Reporting Standards on 25.12.2018. In this study, a comprehensive application example of how to make the conversion records to BOBI FRS, moving from the tax mood, and as a result, the extract of financial statements is developed. In the application example, the use of the data of the tax balance created first with the annual tax declaration of institutions should be added to the financial statements (bilancy and income tables) are organized, in the second stage the data required for the transition from the tax balance to the BOBI FRS are converted to the BOBI FRS and in the last stage the closing records are made by taking out the balance sheet and profit / loss tables in accordance with the BOBI FRS. In the comprehensive application example, in the creation of accounting records and financial statements, the accounts codes and names included in the appropriate accounting plan for the FRS published by the KGK are used.

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