COMPARATIVE INVESTIGATION OF THE COMPLIANCE LEVELS RELATION WITH THE DISCLOSURE REQUIREMENTS OF TAS 2 STOCK STANDARD IN 2016-2017 YEARS: AN APPLICATION IN BORSA ISTANBUL

Nowadays, with increasing competition and globalization, there are difficulties in comparing the financial statements prepared in different countries according to different rules. Therefore, efforts are underway to harmonize the financial statements in these countries and the use of the International Accounting and Financial Reporting Standards, which allows for a more transparent and comparable financial reporting language to be understood in the global economic system, makes it possible to focus on similar financial reporting languages. . It is obvious that the footnotes should be explained in detail so that information can be conveyed to the users on the basis of financial information. In our country, to speak the common language, financial reporting to eliminate differences that may occur with other countries, the International Accounting and Financial Reporting Standards, appropriately to the conditions of our country, translated into Turkish and Turkey Accounting Standards (TAS) and Turkey Financial Reporting Standards (IFRS) have been established. In our study, TAS 2 stocks standard has been chosen as the stocks in production companies are an important item. In addition, in the BIST 100 index, 20 production enterprises with the most appropriate activity reports were selected from the 52 production enterprises. In our research, the financial statements of the companies in 2016 and 2017 were used. The financial information of the companies was obtained from the Public Disclosure Platform (KAP) and Borsa ？stanbul's official website. The compliance levels of the TAS 2 Stocks Standard footnote disclosure requirements were examined for each company individually. In order to determine the compliance levels of the companies' footnotes disclosure requirements, a value of “1” was given to those that were disclosed, and a value of “0” was given to those who did not make a statement. According to the values given in 2016 and 2017 as an absolute comparison of the tables and graphs as seen in 2017, it was determined that the compliance levels of footnote disclosure requirements increased in 2017. In general, this situation shows that in 2017, compliance levels of companies increased in absolute and percentage terms compared to 2016. In addition, the relationship between the asset size, company profitability and company age, which is one of the company criteria, has been examined. As a result, based on the data we have obtained, There is a significant relationship between the variables of compliance of the companies TAS 2 stocks standard footnote disclosure