DETERMINATION OF AWARENESS AND FAMILIARITY LEVELS ABOUT THE BIG AND MEDIUM-SIZED ENTERPRISES FINANCIAL REPORTED STANDARDS BY PROFESSIONAL ACCOUNTANTS: EVIDENCE FROM BALIKESIR PROVINCE
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 10, Issue
Abstract
The development and changes in the framework of financial reporting affects changes in professional accountants’ standards. Changes in standards require professionals to update their knowledge and what they learned. Accounting practices made by the professional accountants who cannot update themselves by the regulations brought by the new standards lead to some confusion and inaccuracies. In this case, the attitudes and perceptions of professional accountants towards new standards require them to update their past knowledge. The awareness and familiarity of the Financial Reporting Standards (FRS) is important for this purpose by professional accountants. From this point of view, in this study, it was determined the level of awareness and familiarity of Big and Medium-Sized Enterprises Financial Reported Standards by professional accountants who are the members of the Chamber of Certified Public Accountants of Balıkesir province.
Authors and Affiliations
Şakir SAKARYA, Kemal Faruk YAZGAN, Hasan Hüseyin YILDIRIM
Keywords
Related Articles
- EP ID EP414756
- DOI 10.29067/muvu.341318
- Views 113
- Downloads 0
EVALUATION OF FACTORS AFFECTING CHOICE OF ACCOUNTING PROFESSION: AN APPLICATION REGARDING STUDENTS AT USAK UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCE
The aim of this research is to evaluate and determine the factors effective in selecting their professions in the accounting area of the students taking an accounting education. The sample of this research is comprised o...
THE CARBON TAX FOR SUSTAINABLE DEVELOPMENT
The concept of sustainable development and the protection of environment, which is described as the planning of future by not over-consuming natural resources and sustaining the needs of future generations, has become a...
THE CONTENT ANALYSIS IN INTEGRATED REPORTING: A RESEARCH ON AWARDED REPORTS
Integrated reporting is seen as a long way to go in terms of practitioners, despite the inclusion of companies in reporting programs as a new reporting system and the attemptto identification of frameworks by various org...
BIBLIOMETRIC ANALYSIS OF ARTICLES PUBLISHED IN THE JOURNAL OF ACCOUNTING AND TAX STUDIES: 2010-2017 PERIOD
Bibliometric studies play an important role in determining the current state of disciplines and detailed information specific to that discipline is provided to researchers. Bibliometric studies provide information on...
TAZMİNAT KAVRAMI VE TMS 37 KAPSAMINDA TAZMİNAT VARLIKLARININ SİGORTA ŞİRKETLERİNDE RAPORLANMASI
Insurance companies have been preparing their financial statements in accordance to IFRS since 2008. Companies are implementing most of IFRS with some exceptions (IAS 1 Presentation of Financial Statements, IFRS 4: Insur...