TMS\TFRS's effect on service business accounting applications

Internationally understandable, comparable and transparent financial information needs by businesses; the same standards have to be applied. In business operating in the service sector, there are significant differences in terms of the Uniform Accounting System and Accounting Standards Turkey. One of these differences arises at the point of calculation and accounting for the production costs in the service providers. This study has been prepared in order to discuss the differences between Vuk and TMS standards in hospitality enterprises operating in the service sector and propose them by sampling method.