2022-04-042022-04-0420021300-0845;1300-0845https://hdl.handle.net/11424/2612520According to Turkish Accounting Standard- 1: Disclosure of Accounting Policies, fundamental assumptions of accounting as follows: 1- Continuing- concern concert 2- Consistency 3- Matching principle Also, the following considerations are important to select of accounting policies: 1- Conservatism 2- Substance over form 3- Materiality The aim of this study is to state above concepts as practical.turinfo:eu-repo/semantics/openAccessother