Definition

See Financial Statement Versions .

Use

The country version for Turkey offers three financial statement versions:

Financial statement version BATR reflects the official balance sheet structure as set out by the government, and can be used to prepare statutory reports. The other two are designed for internal reporting purposes only.

Structure

The financial statement versions are structured as follows:

This version covers all accounts from classes 1–6 (see Chart of Accounts ): assets; liabilities and stockholders' equity; and profit and loss accounts. It does not cover classes 7–9.

This version covers all accounts in the chart of accounts (classes 1–9). The accounts are grouped by account class and synthetic account.

This version covers the accounts in class 7 only (expense accounts). If there are more than 99 accounts, they are grouped by synthetic account. Otherwise, they are not grouped at all.

In all financial statement versions, each node can have a maximum of 99 accounts.

For information about changing these versions, see Changing a Financial Statement Version .