The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Financial Reporting Standards (IFRS) and Turkey Accounting Standards (IAS), which are the counterpart in Turkey of International Financial Reporting Standards (IFRS)  Yrd. Doç. Dr., Atatürk Üniversitesi, Pasinler Meslek Yüksekokulu and International Accounting Standards (IAS). Before and after the execution of these standards in terms of expenditures, heldseen by the different applications in various sources in the accounting records. These differences in the financial statements as well as eliminating a common approach, a common standard should be applied in the accounting records. The purpose of this study, in terms of future expenditures in the accounting system by addressing the concept of maturity, to ensure that the accounting records are held in accordance with the regulations. The study notes with the help of applications expenditures related to the coming months and years, held-maturity based on the concept and have been studied in the accounting records.