Özet:

The income of the business is the income they obtain during a period of activity in the framework of normal activities. Before the entry into force of the Turkish Accounting Standards, the provisions of the Accounting System Application General Notice (MSUGT) are applied in the accounting of the Facilities, while with the entry into force of the Standards, the TMS18/TFRS15 and the Financial Reporting Standard for Large and Medium-Sized Enterprises are applied in the BOBI FRS(B5) provisions. In our country, it has not been passed into the process of compliance with the topyekûn standards, and it is an organization of public interest and the number of employees, the active size, the annual net sales revenue criteria exceed the defined limits of the companies; they account and report their revenue in accordance with the provisions of MSUGT, TMS18/TFRS15 and BOBIFRS(B5). In this framework, the differences between practices in terms of accounting and reporting of profits according to the legislation under which enterprises are subject are important. In the framework of the study, which enterprises are subject to which principles and in the framework of these principles, the principles of accounting and reporting of revenue according to MSUGT-TMS/TFRS-BOBIFRS have been comparatively examined. Companies have identified the accounting differences in their financial transactions and the effects of these differences on financial statements.