Özet:

The standardization process in the field of accounting, which started with the Turkish Accounting and Financial Reporting Standards (TMS/TFRS), continued with the Financial Reporting Standards for Large and Medium-Sized Enterprises (BOBI FRS) and the Financial Reporting Standards Draft for Small and Micro Enterprises (KUMI FRS). The objective of this study is to discuss the similarities and differences between Turkish Accounting and Financial Reporting Standards (TAS/TFRS), the Financial Reporting Standards for Large and Medium-Sized Enterprises (BOBI FRS), the Financial Reporting Standards Draft for Small and Micro Enterprises (KUMI FRS) and the Tax Procedure Law (TPL) which provide the Financial Reporting Framework for agricultural activities. The results show that KUMI FRS draft and BOBI FRS have similar regulations for agricultural activities. However, there are differences between both of these standards and TMS/TFRS, and between all three standards and TPL.

Anahtar Kelimeler: