Public Oversight Agency (CRA) made by links Large Medium Enterprises Financial Reporting Standards (LME FRS), subject to audit financial statements of Turkey Financial Reporting Standard (IFRS) is a financial reporting pages in regulating the application accordingly. The basic framework of TFRS and BOBI FRS is therefore evident in some applications when looking at the TPL. The problems and solutions proposed by LME FRS were investigated. The study was supported with sample solutions and written sources were consulted. I would like to consider the possibility of literature content of the study and the guiding event of the application knowledge.