A study ön the comparison of accounting in Afganistan and Turkey systems

This study is a literature study which compared with the accounting system of Turkey to Afghanistan. In this study, depending on economic developments between Afghanistan and Turkey, aims to compare the two countries belonging to accounting systems economy's key actors within enterprises to provide academic contributions in order to ensure ease of mutual commercial transactions and the effectiveness of this purpose is made primarily a detailed review of the literature. At this stage, domestic and foreign books, articles, thesis studies, accounting standards and legislation related to accounting systems were examined and internet searched. Afterwards belong to Afghanistan and Turkey, accounting systems and dealt with all the details were uncovered differences and similarities between each country benchmarking technique. As a result we have made the comparison in this study with respect to Afghanistan in terms of Turkey has been observed that the accounting system is more advanced condition. The synchronization of accounting systems between Turkey and Afghanistan is important for mutual trade enterprises operating in each country, Afghanistan, and making scientific studies in academic camialar by the Republic of Turkey will contribute to the development of Afghanistan's accounting system. Key Words: Afghanistan Accounting System, Turkey Accounting System, Accounting Standards