International trade holds a significant place in the economies of countries. In particular, international trade plays a crucial role in balancing a country's foreign exchange expenditures through imports and its foreign exchange revenues through exports. In conducting international trade, businesses incur various costs. This study focuses on transportation costs, one of the key components of such expenditures. The aim of this study is to examine the economic effects of transportation costs in international trade and to determine how these costs should be accounted for. In this context, the concepts of international transportation and transportation costs are explained, and their effects on the economy are analyzed. Additionally, the accounting treatment of transportation costs incurred in international trade is evaluated within the framework of International Accounting Standards and Türkiye Accounting Standards. As a result, it has been concluded that international transportation costs have various economic impacts on a country's economy. Furthermore, it is observed that the accounting treatment of transportation costs under international accounting standards and Türkiye accounting standards is essentially aligned.