The proposal on the chart of accounts compati̇ble wi̇th Turkish Fi̇nanci̇al Reporti̇ng Standards

Business transactions of a financial nature, collect, classify, record, field, summarizing, and reporting accounting system performing these functions in a particular order and systematic work. The accuracy of the information and reliability of the accounting information produced in the system, both to users and internal and external information for use in decision making is very important. Particular record of information that is produced within the accounting information system followed in performing the function of a systematic accounting Framework and is regulated with account plans. Some of the featured sectors, except for the standard plan and all the other businesses in terms of comparison can be made, and providing the created account is used. The diversification of trade and business activities, some additions are made from time to time, the account that is used in the plan, although in recent years the use of accounting standards in Turkey, the obligation of the account plan has left quite inadequate. Prepared therefore in this study, Turkish Financial Reporting Standards and international accounting standards that are used within the scope of the accounts that are included in a chart of accounts to be transferred to was tried. Key Words: Account plan, IFRS, IAS.