Peer Review   I have found the following Peer Review for Real Value Accounting on the internet    Dr Kucuksozen the head of their International Accounting Standards Department the manuscript to read before publication This is what he states in public   I examined your book and understood that Real Value Accounting is based on the continuous updating of nonmonetary units in terms of the Consumer Price Index to todays real value   Theoretically I totally agree with you But as you know there is a trend toward the acceptance of International Accounting Standards and International Financial Reporting Standards issued by the International Accounting Standards Board all over the world For example the International Organization of Securities Commissions IOSCO recommends harmonization of national accounting standards with IAS and IFRS Also the European Union introduced the requirement that from  onwards all listed companies have to prepare their consolidated accounts in accordance with IAS and IFRS adopted for application within the European Community Considering international developments and as a candidate country for full membership Turkey has issued a communiqu involving all IAS and IFRS and began application of them from the beginning of  As you know we began application of IAS  in    In this regard we can change over to real value accounting when there is a change in IASIFRS toward real value accounting or there is a trend toward real value accounting all over the world