In today's commercial world, where communication and transportation means are developed and the foreign trade volume is 15 trillion, the intensity of foreign trade among the countries has increased. In addition, the concept of international investment allows firms to flow capital from other countries. This reveals the need for fund owners to have information about the country and firm they will invest in. This has led to the need for companies to align their financial reports with international standards. There are some differences between tax laws and accounting and reporting standards in our country. When the TMS 16 standard is considered in particular, the standards also ensure that the tables of the companies are presented in the most appropriate way.
Foreign Trade Density, International Investment, Capital Flow, TAS 16