Regardless of size and field of activity of the businesses they are involved in, stocks constitute an important financial statement item for all businesses. There are some differences and similarities in measurement and accounting of stocks according to the financial reporting frameworks in force. In this study, according to Tax Procedure Law, Turkey Accounting Standards and Financial Reporting Standard For Large and Medium-Sized Entities, stocks were explained in terms of definitions and scope, regulations in force which is still in force on, , determination of cost and year-end valuation principles, and comparisons were made in terms of current regulations. As a result of evaluation, it has been concluded that there are differences between regulations in terms of delay interests, year-end valuation and the use of cost calculation methods according to their scope. In study, the accounting transactions regarding the stocks were made on the basis of "Financial Reporting Standards Appropriate Account Plan Draft" published by the Public Oversight Accounting and Auditing Standards Authority.