Transfering assets subject to financial assets account group of tucoa to openning financial statements according to 6102 No. Turkish Trade Code as of TFRS

The fact that laws and regulations that direct accounting in Turkey bringing out applicational differences causing accounting Professional Stouffer. From January 1, 2013, it became compulsory for both stock and limited companies to prepare financial tables according to Turkish Accounting Standards (TMS) in order to end this applicational differences and to create a common, international level accounting language also in Turkey. In this study comparative, financial statements are used to illustrate thein crease and decrease, valuation, calculation and reporting differences as a result of application of the Turkish Financial Reporting Standards Financial Assets and through MOMTOS-DR which accounts are linked in TFSR accounts in Uniform Account Plan Financial Assets account group was explained using qualitative and quantitative methods in the framework of the developments mentioned above. It consists transfer to Opening financial statements, conversion to Current period financial statements, independent audit application of Dengel Communication – Telecommunication Company which is an examplary enterprise using the previous and current period data. Key Words: Financial Accounts, Turkish Financial Reporting Standards, MOMTOS-DR.