The “TFRS 15 Revenue from Customer Contracts” Standard has introduced very important innovations in terms of determining and reporting the revenue in a realistic way in the field of many sectors such as retail, technology and software, especially the construction and real estate sector. The main problem in the construction contracts made by the enterprises that have been doing construction and repair works for years is when the revenue accrual should be made. Because the way to use the limited capital correctly and efficiently is through correct accounting information. In this context, TFRS (Turkish Financial Reporting Standards) 15 standard has clarified many issues related to the presentation of revenue in the basic financial statements in a fair manner and at the right time. In today's construction and repair works, it has become extremely important to calculate the project costs and reflect the accounting to the relevant periods in accordance with the "Periodality Principle" and to present the revenue, which is the most important component of the net profit or loss, which is the result account, correctly. Therefore, users of financial statements need financial statements that contain truthful, reliable and accurate information. In addition, according to the TFRS 15 Standard, the “Periodic Principle” of accounting is extremely important. Accordingly, the revenue obtained by the construction enterprises should be recorded in a realistic way as soon as it is realized.