According to national and international accounting standarts company mergers and the application

iiULUSLAR ARASI MUHASEBE STANDARTLARINA GÖRE ŞİRKETBİRLEŞMELERİ VE BİR UYGULAMAHazırlayan: Bilge YELKENCİABSTRACTAt the very beginning of the period of globalization and the development ofindustrialization; trade extended to an international level and corporations with distinct legalstructures appear. Considering the terms of beneficial acts, certain options are chosen such as;unification of the corporations, reduction of the competitive level to the minimum bycoalescing under a new organization, sufficient utilization of the loan facilities, minimizationof the costs and beneficial use of tax advantages.The rapid development at the information and communication technology and theglobalizing world economy has caused distinct structuring forms at companies. Companieshave headed for unifications with other companies with the aim of strengthening against theircontenders at the market since the products have appeared to be similar in terms of qualityand price.At the UN continuum Turkey has faced an outstanding rivalry. The companies havepreferred unification with other companies in the sector in order to survive; taking thetechnological, managerial, financial and legal structures into consideration. Since most of thecompanies in the country are in devastating rivalry with each other and each has little share inthe market, unification has gained more attention versus increase of the rivalry; that is totallydevastating.Unification of the companies is not only important for increasing the efficiency andrationality but also for saving the companies that are in difficulty. This study investigates anddefines unification of companies considering the national and international standards ofaccountancy. Within this scope; matters of accountancy have been examined through variousaspects of unifications.ii