Comparison of basic financial statement analysis which are adjusted to IFRS and prepared according to TDHP, a uniform application on Diyarbakir marble sector

In recent years, with globalization capital has begun to internationalize and the communication of companies with each other has increased and in the light of generally accepted principles, the preparation of financial statements has become imperative. Turkey, like other countries in the World, has made a number of changes in Accounting and Financial Reporting Standards. Turkey has confirmed and the metaphase International Financial Reporting Standards (IFRS) which published by International Accounting Standards Board (IASB).The aim of this study is identify the differences between Basic Financial Statements Ratio analysis which is adapted to International Financial Reporting Standards and prepared according to the Uniform Chart of Accounts. This study covers occurred differences in terms of formal structure, scope and content of businesses' balance sheets and income statements that implement Turkey Financial Reporting Standards. Comparative Analysis shows that there are significant differences in terms of content, formal structure and scope which are prepared according to International Financial Reporting Standards and the Uniform Chart of Accounts. There are differences between the Uniform Accounting System that implemented in our country and International Financial Reporting Standards, such as Principles of capitalization of financing costs, intangible assets and stock valuations, deferred tax assets and liabilities resulting from timing differences, provisioning requirements. In this study, On the basis of the account group occurred these differences' effects of on financial analysis are explained by an example. Key Words: Balance Sheet, International Financial Reporting Standards, Uniform Accounting Systems, Financial Analysis