International financial reporting standards the effect of other return assets accounting group on the market value of a business

Abstract:In our country, it is envisaged that the Turkish Financial Reporting Standards will be applied in the preparation and presentation of financial statements as of January 1, 2013. In thein troduction section of thestudy, information was given about IFRS and TFRS and theim portance of these standards was emphasized. As a result of this, the other current assetsac count group is covered with in the frame work of the uniform chart of accounts. In the modelling part of thestudy, five companies were selected and graphs were prepared with therelevant account Group amount staken from the financial reports of these companies and the market value staken from the official web sites of these companies and there lation ship between the account amount and market value was interpreted as a result of thesegraphs. As a result of the study; In the light of the data obtained by using simple regression analysis method; There is a parallel relationship between the market values of Other Current Assets accounts in four firms. Regarding a firm, the result of regression analysis is meaningless and it is necessary to add a different variable to the model. Key Words:Other Current Assets, Turkey Financial Reporting Standards, Market value