Author(s): Murat ERDO?AN, Burcu DEM?REL UTKU, Kemal GRSOY

First pass application to Turkey financial reporting standards for SMEs is aimed to explain financial reporting style and conditions that is applied by companies and give informations to companies by using sample application with publication of International Financial Reporting Standards on 9th July 2009 and publication IFRS for SMEs on 1th November 2010 and in the 27746 Number Official News by Public Oversight, Accounting and Auditing Standards Authority in Turkey.

The financial statements of a hotel with the nature of SME that trades in Turkey, doesn’t have any liabilities of public accountability, doesn’t publish any financial statements for external users have been reordered according to IFRS for SMEs and first-pass application to these standards has been studied in the third and last part of the study.


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