Analysis of accounting policies present in bank's financial statements in terms of Turkish Accounting and Financial Reporting Standards (TMS/TFRS)

The Banking Regulation and Supervision Agency (BDDK) from our country was used in this research to determine the level of compliance of banks operating in Turkey with the Turkish Accounting Standards (TMS) and Turkish Financial Reporting Standards (TFRS), which are the Turkish translation of International Accounting Standards and International Financial Reporting Standards. Within the framework of the study, 12 banks were selected and the financial statement sets and footnotes of these banks were examined and it was investigated to what extent they comply with TmS and TFRS principles. The banks included in the research are the first 12 banks listed by asset size according to the data published by the BRSA. The data used in the study are the financial statements of the banks in the sample for 2021. As a result of the research, it has been seen that the banks included in the study largely comply with the TAS / TFRS requirements, and the banks have a special format that facilitates accounting. The presentation of financial statements to users of a statement and the fact that banks largely comply with internationally accepted standards results in globally compliant reporting.