Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Emine GÜLER

Konular:-

DOI:10.25272/j.2147-7035.2017.5.4.12

Anahtar Kelimeler:Professional Accountants,TFRS

Özet: The globalization of the capital markets, international investment decisions and corporate mergers, and the economic crises in various countries have led to the need to create a common language for the companies in terms of accounting. For this purpose, International Financial Reporting Standards IFRS have been established and Turkey, like many countries, has struggled to comply with these standards. Within the scope of the study, the studies investigating the contributions of the Turkish Financial Reporting Standards TFRS applications to the accounting profession and members of the profession were examined and it is seen that the application of TFRS has shown benefits for rescuing professionals from some difficulties, increasing the professional importance and dignity of professional members, providing environment and different employment opportunities for members of the profession. In addition to these, it is seen that TRFS has brought the advantages like influencing on the importance which professional members give to the professional ethical values and professional attitudes and behaviors, and also increasing the professional performance, the participation in the academic activities and trainings.

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