An Overview of the Concept of Maturity for Trade Liabilities and Receivables, Under Turkish Accounting Standards (TAS), Turkish Financial Reporting Standards (TFRS), the Uniform Chart of Accounts (UCA) and Draft Account Plan

The regulation of accounting and financial statements with the new turkish trade code have been started on the basis of turkey financial reporting standards (tfrs) and turkey accounting standards (tas), which are the counterpart of international financial reporting standards (ifrs) and international accounting standards (ias) in turkey. the purpose of this study, in terms of trade receivables and payables by addressing the concept of maturity, is to ensure that the accounting records are held in accordance with the regulations. the study notes with the help of applications related to trade payables and receivables; held-maturity based on the concept and has been made in the accounting records. the approaches are presented eliminating of different applications, how to accounting records should be made within the scope of the relevant legislation.