Özet:

The Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) was published on July 29, 2017 and in the Official Gazette of Mükerrer No. 30138. This standard follows independent audit and has the characteristic of being the financial reporting framework for that do not apply the full set of Turkish Accounting Standards (TMS) from 1 January 2018. The Public Supervisory Authority (KGK) has limited the scope of the application of TMS to the General Public Benefit Organization (KAYIK). The reporting framework to be applied to the financial statements of enterprises other than the KAYIKs and not implementing TMS has been previously determined by the Accounting System Application General Notice (MSUGT) and with an additional communication by the KGK. But the BOBI FRS was prepared for the purposes of removing the lack of application and providing comparable, real and necessary presentation of the financial statements. In this study, the BOBI FRS Chapter 19 principles relating to remunerations were detailed.

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