Valuation procedures of stocks according to turkish accounting standards

In order the charts obtained from the accounting information system to satisfy the expectations of the beneficiary groups, enable the true and safe valuation of the business activities and making comparisons of different periods are based on recording the financial activities via the same standards and making the valuation according to the same parameters. The existence of different accountancy and financial reporting applications in the international area causes the different activation results to be obtained. Therefore, a standardisation requirement of various accountancy application systems in this area caused the creation of the Accounting and Financial Reporting Standards of Turkey. In this study which explains the stock standards part of the Turkey's Accounting Standards (TMS - 2), helping to the applicators of that standards are targeted by giving various examples following the theoretical explanations. In the conclusion part of the study, the points to be taken into account in the application of the standard provisions are given collectively and it has been concluded that the needs of the interest groups can be best met only if the stocks are measured according to the Turkish Accounting Standards.