COMPARISON of FINANCIAL REPORTING STANDARD FOR LARGE AND MEDIUM SIZED ENTERPRISES (FRS FOR LMES) WITH THE TURKISH ACCOUNTING / FINANCIAL REPORTING STANDARDS (TAS/TFRS)

Abstract

Author(s): Sami KARACAN, Rahmi UYGUN

In Turkey, FRS for LMEs was issued on July 29, 2017. This standard will be effective as of January 1, 2018 and is a guide for financial statements to be prepared by large and medium-sized enterprises out of scope the TAS/TFRS. In the study, firstly, the general characteristics of FRS for LMEs were given and then this standard was compared with TAS/TFRS. The similarities and differences between the two regulations have been considered within the context of the sections in the FRS for LMEs. The regulations, it seems that there is a great deal of harmony between the two arrangements. It has also been found that there are some fundamental differences.

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