The Concepts of the accountancy of marketable securities and financial fixed assets and the analysis of international accounting standards and the accounting standards respectively

In our study, the accounting policies about the marketable securities and financial fixed assets has been analyzed. In this thesis, priority, the recent legal amendments about adjustments of marketable securities and financial fixed assets is been examined comparatively. Then the international accounting standards and The Accounting Standards of Turkey about the subject is been analyzed respectively. IAS 39 one of the accounting standards, is been explained in details in the study. The thesis, has been completed with a research including applying of accounting policies which is carried out in our country. There are differences in the current applies of this subject. The results of the research showed that there are different applies about the accounting of marketable security. The business enterprises, firstly take care of the laws of the Capital Markets in their transactions. Secondly, they use Tax Laws. The Accounting Standards of Turkey are used by the business enterprises. There must be harmony in accounting applies and legal amendments. Otherwise, the business enterprises will face up difficulties in transaction of marketable security and financial fixed assets. However it is obvious that harmony with international accounting standards are necessary. As a conclusion, to reach harmony both national and international platform, The Accounting Standards of Turkey which is published by the Accounting and Auditing Standard Board Of Turkey must be accepted by legal amendments.