THE PUBLISHED KÜMİ FRS CONSISTS OF 22 SECTIONS IN TOTAL, AS FOLLOWS:
- Section 1: Concepts and Pervasive Principles
- Section 2: Financial Statement Presentation
- Section 3: Statement of Financial Position
- Section 4: Statement of Profit or Loss
- Section 5: Accounting Policies, Estimates and Errors
- Section 6: Events after the Reporting Period
- Section 7: Revenue
- Section 8: Inventories
- Section 9: Agriculture
- Section 10: Financial Instruments and Equity
- Section 11: Property, Plant and Equipment
- Section 12: Intangible Assets
- Section 13: Leases
- Section 14: Government Grants
- Section 15: Borrowing Costs
- Section 16: Impairment of Assets
- Section 17: Provisions, Contingent Liabilities and Contingent Assets
- Section 18: Foreign Currency Translation
- Section 19: Business Combinations
- Section 20: Income Taxes
- Section 21: Notes
- Section 22: Transition to KÜMİ FRS
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