Transfering assets subject to private amortization account group of tucoa to openning financial statements according to 6102 no. Turkish trade code as of TFRS

Based on the Turkish Financial Reporting Standard-6 on the Investigation and Evaluation of Mineral Resources, the relevant literature has been searched.The study is composed of three main sections. In the first part of thesis study the differences in the of the sample scenario applied as a model for the first the era TDHP 27 Exclusive Disposals account group of TURKISH FINANCIAL REPORTING STANDARDS of have been analyzed with comparative financial statements. The Class of Assets in the Class of Fixed Assets in the Uniform Chart of Accounts are linked to each other with UFRS / TFRS accounts by using MOMTOS-TR, which is software program. In the second part of thesis, the Financial Consequences of the Current Period Transformations have been interpreted one by one in relation to the Previous Period and the Current Period after the translation of the Special Exhausted Assets Account in the Previous Period. In the third part of thesis, it is determined whether the financial position and operating the financial data of the accounts are in accordance with the Turkish Auditing Standards, and whether the results of the transfer and conversion transactions carried out in the first two stages are correct by using the previous period and the current period data have been analyzed. The Independent Audit Report of CİVEK MADENCİLİK ANONİM ŞİRKETİ was taken and by analyzing Comparative Tables one by one, new ratios have been created and the result part has been written. KeyWords: Assets Subject To Amortization, IFRS, Turkish Auditing Standards, MOMTOS-DR