Investigation of accounting process of external trade and foreign exchange earning services within the context of Turkish tax legislation and Turkish accounting standards

In order to compete in international trade, compliance of each country's enterprises with international accounting standards is important. If financial statements and reports comply with international standards, market share can be increased and foreign investor can be directed to that country. In this study, besides the examination of foreign trade and foreign exchange earning services according to Turkish tax legislation, involved in Foreign trade and foreign exchange earning services according to Turkish Accounting Standards and practices, reporting of foreign trade and foreign exchange earning services in accordance with Turkish tax legislation, differences between the Uniform Chart of Accounts and Turkish Accounting Standards. In the third chapter; foreign trade and foreign exchange earning services according to Turkish Accounting Standards and applications, in the fourth part the reporting of foreign trade and foreign exchange earning services in accordance with Turkish tax legislation and the differences between the Uniform Accounting Plan and Turkish Accounting Standards are given. In addition, accounting techniques and records in foreign trade and foreign exchange earning services towards recording of processes have been evaluated through sample applications so it is emphasized that it should be prepared according to Turkish Accounting Standards, that the financial statements of all the companies and foreign investors in the foreign trade sector in our country can be compared more transparently, realistic and comparable on the international platform. Key words: Foreign Trade, Foreign Exchange Earning Service, Accounting Standards, Turkish Tax Legislation, IAS 2, IAS 11, IAS 12, IAS 18, IAS 20, IAS 21, IAS 23, IAS 27, IAS 28.