Maddi ve Maddi Olmayan Duran Varlıkların BOBİ FRS ve TFRS Açısından Değerlendirilmesi
Evaluation of Tangible and Intangible Fixed Assets within the Context of BOBI FRS and TFRS

Summary/Abstract: Accounting practices are more convergent and standardized so that financial statements are comparable in the globalized world. International Financial Reporting Standards (IFRS) are implemented by many countries to establish a common accounting language and ensure that financial statements are relevant, understandable and comparable. However, since the IFRS mainly include the companies that are traded on the stock exchange, it limits the expansion of application significantly. Local financial reporting standards have been created for the firms that don’t use TFRS which are the Turkish translation of IFRS but are subject to independent audit. These standards entered into force as Financial Reporting Standard for Large and Medium Size Enterprises”(BOBI FRS) on January 1, 2018. It is generally based on TFRS and includes some significant differences that may affect the financial reporting. This study aims to discuss these differences within the context of tangible and intangible fixed assets. Thus; the accounting differences of tangible and intangible assets within TFRS and BOBI FRS are presented and the effects on financial reports of these differences are evaluated in terms of financial users.

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