In this study, it is aimed to determine the level of use of fair value hierarchy in TFRS 13 Fair Value Measurement Standard. For this purpose, the level of use of the fair value hierarchy in the financial statements of the companies included in BIST 100 index in Borsa Istanbul was examined by content analysis. The content analysis identified the financial statement items using the fair value hierarchy, the levels at which they are reported, their amounts, their course over the years and their distribution by sector. Accordingly, it has been found that companies annually disclose the fair value hierarchy for financial assets, financial liabilities, tangible assets and investment properties. Other than these, no fair value hierarchy is used in any financial statement item. Financial assets have the highest amount of fair value hierarchy while investment property has the lowest amount of fair value hierarchy. No company reported tangible assets at level 1.