Financial Reporting in the Light of Regulations

Tansel Hacıhasanoğlu (ed)
Yozgat Bozok University
Nurettin Özdemir (ed)
Yozgat Bozok University
Elçin Dalkılıç (ed)
Yozgat Bozok University


Financial reporting is the external face of enterprises. Enterprises prepare and present the financial information required by financial information users by utilising the financial reporting framework in force and to which they are subject. This work titled "Financial Reporting in the Light of Regulations", which is designed to contribute to the financial reporting process to be carried out by enterprises and contributed by our valuable academicians as chapter authors, has been presented to the use of the accounting science world. In this work, which is prepared in order to provide service to the field of accounting, financial reporting frameworks such as TAS/TFRS, BOBI FRS and KUMI FRS published by the POA are taken as basis and comparisons are made with the current practice VUK / MSUGT in some sections. In this context, in the first part of the book, the provisions of TAS/TFRS, BOBI FRS and KUMI FRS regarding the presentation of financial statements and conceptual framework are compared. In other chapters, revenue, inventories, agricultural activities, financial instruments, borrowing costs, foreign exchange differences and deferred taxes are discussed in terms of valuation and recognition principles. In addition to the relevant chapters, the book includes a section analysing the quality of financial reports submitted by enterprises operating in the food, beverage and tobacco sector in Borsa Istanbul between 2018 and 2022. We would like to express our endless gratitude to our academic professors who contributed as chapter authors to the preparation of this book, in which the regulations guiding financial reporting are discussed in depth, and we hope that the published book will benefit the scientific world and its readers.

How to cite this book

Hacıhasanoğlu, T. & Özdemir, N. & Dalkılıç, E. (eds.) (2023). Financial Reporting in the Light of Regulations. Özgür Publications. DOI:



October 7, 2023