Valuation according to the Turkish accounting standards and its comparison with the tax procedures law and application examples

The purpose of the study is to analyse the valuation measures of the accounts in the financial tables as to the Turkish tax laws and the financial reporting standards of Turkey.The financial table is the financial report of the company which effects the decisions of inner and the outher interest groups.Therefore the information given in financial tables which is very important for the point of view of the groups to make a decision must be right,clear,comparable and true. The concept of valuation in the first part of the study examined with details, in the 2.nd section the concept of procedural law, the appriciation of the concept of valuation in accordance with international financial reporting standards ,and the international diamensions of the 3.rd section ,the valuation of the financial reports in accordance with the valuation criteriathe tax law evaluation measures and the international financial reporting standards were compared, section 4 is made of case studies on key concepts, including criticisms and suggestions work was completed with the conclusion part. Keywords 1.Valuatıon Crıterias 2 International Accounting Standards 3 Turkish Accounting Standards 4.Turkish Tax Laws 5.Fair Value