IAS 2 Stock-Standard practices and that the status of Turks in the face of

Trade has gained an international dimension in a globalizing world. And so, a common language to use in accounting, which has become mandatory which consist of the common language international financial reporting and accounting standards. International accounting standards, accounting and financial statement users around the world brought to a common language to reach more and accurate information is provided.Stocks in the first part of this study was brought to the standard description and application examples are given. In the second part of the tax procedure law inventories and valuation procedures to evaluate and Standard IAS 2 inventories discussed the similarities and differences between the tax procedural law .In the third part of the Turkish Commercial Law No. 6102 and the fourth section of the capital markets board in terms of operations in terms of stock valuation and stock valuation in financial reporting are explained.Businesses with the Turkish Commercial Law No. 6102 TASB of standards is published and provided one on one compliance with accounting standards in preparing financial reports so that businesses can be said that a step further.Capital Markets Board X1 serial number 1 and 29 as the number of issued communiques patriot is made clear in its aim of ensuring compliance with accounting standards.Examined the Tax Procedural Law TASB at the published standards are not in compliance with any. It is hard to leave the regulators of the financial report due to the need for compliance with tax laws and standards, plus a labor leads to waste.For this reason, the Turkish Trade Law, Tax Procedure Law, as well as significant changes should be done within a short time has been concluded.Accounting is an information system according to the accounting and financial reporting standards and accounting standards for companies produced more accurate and detailed information to make appropriate accounting and financial statements should be encouraged to prepare for it to be done according to the standards should be accelerated.Key Words1.International Accounting and Financial Reporting Standards,2.IAS / TAS,3.Stocks.