期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2014
卷号：7
期号：1
DOI：10.25287/ohuiibf.211463
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Different applications of the regulations and rules related with accounting that influence the accounting system cause several problems to Professional Accountants in Turkey. In order to stop these different applications,Accounting and Financial Reporting Standards in Turkey was prepared,but there are still some problems such as some parts of the document are only translation and therefore understanding and application of them are difficult. Moreover,occupational groups have not got enough information and background about these standards. In accordance with the aim of the study,it is important to determine and evaluate educational level,working experience and marital status of occupational groups and try to understand these groups perspective to Accounting and Financial reporting Standards in Turkey as they are real applicator. In this study,it was aimed to determine general approach of Professional Accountants in Niğde to the Accounting and Financial Reporting Standards in Turkey.
其他摘要：DEMİRSerpil ÇELİK ÖZ Türkiye’de muhasebeye yön veren kanun ve mevzuatların farklı uygulamalar doğurması muhasebe meslek mensuplarının sıkıntı yaşamasına neden olmaktadır. Bu farklı uygulamalara son vermek amacı ile hazırlanmış olan Türkiye Finansal Raporl
