Analysis of foreign trade operations in the scope of accounting theory and legislation

Foreign trade with increasing importance for companies cause of the growing markets and changing supply-demand trends depending of globalization, not only has a wide range of legislation but also develops effective cost control, detailed reporting, documentation and follow up approaches for accounting angle. In this study, types of the foreign trade transactions have been explained and different approaches about accounting of these transactions according to legislation and accounting standarts considering the opinion of fiscal management have been tried to develop.