Accounting policy can be explained as a set of principles, assumptions, rules, and, practices that are based on the preparation of financial reports of companies and their presentation to relevant information users. Each business takes advantage of its accounting policies for how the financial transactions would be recorded to the accounting books. Accounting policies can be determined as imperative accounting policies as a result of accounting standards that businesses have to implement, generally accepted accounting principles and legal regulations. However, there are also accounting policies that offer alternatives in the related regulations. It is important why it was chosen rather than what the accounting policy was. Therefore, the accounting policy may be chosen by the managers to maximize the company’s profit, or the business manager may have determined it in order to increase their benefit. In this study, the question of why alternative accounting policies is chosen based on the accounting literature is discussed and the effect of alternative accounting policies on financial statements is shown with the help of a sample application.