TITLE

MESLEK MENSUPLARININ UFRS’YE BAKIÅž AÇILARI VE FARKINDALIK DÃœZEYLERÄ° ÃœZERÄ°NE BÄ°R ARAÅžTIRMA

AUTHOR(S)
Kurcan, Fatma; Uyar, Süleyman; Tetik, Nilüfer
PUB. DATE
December 2011
SOURCE
Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accou;2011, Vol. 4 Issue 3, p15
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
International financial transactions have increased both technically and in terms of volume by means of globalization. Enterprises operated in international markets encounter some difficulties due to different accounting systems of the countries. Consequently, single financial reporting language is recommended to be implemented in all the countries and lots of studies have been made in this field. Turkey has attended in this implementation process as a working partner as well and awareness of public accountants about accounting standards is very important for success. In this study, the perspective of the employed that show activity in Antalya and Alanya has been investigated upon the accounting standards. The empirical results of this study have shown us that public accountants have rather inadequate knowledge on IFRS and Turkish Accounting Standards. All in all, it can be concluded from their point of view that, accounting standards are complicated and difficult to be implemented according to the public accountants.
ACCESSION #
74240174

 

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