Comparison of financial assets in financial statements under Tax Procedures Law and Turkish accounting standards

In this study, financial assets in financial statements which are in the scope of "TMS 32 Presentation Standard", "TMS 39 Accounting and Quantification Standard" and "IFS 7, IFS 9 Declaration Standard" are examined. Explanation of differentiations in the financial assets in respect of quantification, classification, valuation and recognition based on Turkish Tax Procedure Law and TMS/TFRS is aimed. Financial assets in the statements are approached according to the valuation standards and differences between Tax Procedures Law and Turkish Accounting Standards. With the effect created by processes related to operating activities are increasing the reliability and comparability of the financial statements; presentableness, effectiveness, productivity and measurement format of assets are examined in the scope of, "Valuation of Financial Assets".