标题：Comparison Of The Measurement And Accounting Principles Of Financial Assets In Terms Of The Financial Reporting Standard For Large And Medium-Sized Enterprises And Turkish Financial Reporting Standards
其他标题：Finansal Varlıkların Ölçme ve Muhasebeleştirme Esaslarının Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı ve Türkiye Finansal Raporlama Standartları Açısından Karşılaştırılması
摘要：The notification on Financial Reporting Standard for Large and Medium-Sized Enterprises that was prepared by Public Oversight,Accounting and Auditing Standards Authority was published on 29/07/2017 and entered. According to this;enterprises that subject to independent audit and don’t apply Turkish Financial Reporting Standards (TFRS) must prepare their financial statements according to this new set during fiscal periods starting on after 01/01/2018. In this study,comparison of financial assets that have an important place in TFRS set have been made in terms of TFRS and Financial Reporting Standard for Large and Medium-Sized Companies. At the end of the study, several examples have been presented to explain the detected differences.
其他摘要：Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından hazırlanan Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) hakkında tebliğ 29/07/2017 tarihli Resmi Gazete’de yayımlanarak yürürlüğe girmiştir. Buna göre;bağı
关键词：The Financial Reporting Standard For Large and Medium Sized Companies; Turkish Financial Reporting Standards;Financial Assets.
其他关键词：Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı; Türkiye Finansal Raporlama Standartları;Finansal Varlıklar.
