Inventories, which have an important place in the sustainability of businesses' activities, constitute a large part of business assets. There are three sets of standards defined as TMS, BOBİ FRS, KÜMİ FRS and provisions regarding stocks in MSUGT. Although there are some common provisions regarding stocks in the said regulations, there are issues that they differ from. Purpose of the study; It is the comparative evaluation of the provisions of TMS, BOBI FRS, KÜMİ FRS and VUK/MSUGT in the accounting of inventories, which are very important for the continuity of business activities. In this context, the regulations related to stocks in all three standards and MSUGT are explained theoretically, examples of accounting practices are given by emphasizing their common points and divergences. Inventory conversion costs, cost measurements of inventories, and future purchases of stocks differ as the points where they differ. The most important common points are that the first record in the accounting of inventories is made over the cost value. Inventory costs; It covers all purchasing costs and all costs related to bringing the stocks to their location and current condition.