KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG

TFRS/IFRS for SME and Full Set TFRS/IFRS have been applied exactly translated into Turkish in Turkey. These standards were published on 9st July 2009 and 16st May 2005. According to item of 88st 6102 numbered of Turkish Trade Act 14.02.2011 Date and 27846 numbered in Official Gazette importance of T...

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Autor principal:	Gamze Ayça KAYA
Formato:	article
Lenguaje:	DE EN FR TR
Publicado:	Fırat University 2019
Materias:	accounting tfrs/ifrs for sme full set tfrs/ifrs members of accounting profession research Social Sciences H Social sciences (General) H1-99
Acceso en línea:	https://doaj.org/article/005e595f885045618f4a771e7b93a9e2
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spelling	oai:doaj.org-article:005e595f885045618f4a771e7b93a9e22021-11-24T09:20:55ZKNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG2148-416310.9761/JASSS2855https://doaj.org/article/005e595f885045618f4a771e7b93a9e22019-08-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=2100611755_12-Yrd.-Do%C3%A7.-Dr.-Gamze-Ay%C3%A7a-KAYA.pdf&key=27431https://doaj.org/toc/2148-4163TFRS/IFRS for SME and Full Set TFRS/IFRS have been applied exactly translated into Turkish in Turkey. These standards were published on 9st July 2009 and 16st May 2005. According to item of 88st 6102 numbered of Turkish Trade Act 14.02.2011 Date and 27846 numbered in Official Gazette importance of TFRS/IFRS has raised because of compulsory applying of Turkish Accounting Standard. Members of accounting profession who know uniform accounting system have remained face to face with TFRS/IFRS for SME and Full Set TFRS/IFRS. Because of this, members of accounting profession who apply TFRS/IFRS are important knowledge level and opinions in this subject. 04.11.2012 Date and 28457 numbered in Official Gazette at 2012/3834 numbered decision and appendix “Regulation about making change at regulations regarding as definition of small and medium sized businesses, characteristics and being classified” was published. Accordingly SME’s have been defined that economic units or enterprises classified as micro business, small business and medium sized business in this regulation and employed whom annual employee less than 250 person and unexceed 40 million Turkish Lira whether annual net sale revenue or financial balance sheet. Published by International Accounting Standards Board (IASB) for public large business International Accounting Standards have published exactly translated into Turkish as Turkish Accounting Financial Reporting Standards in Turkey. Aim of study has determined that members of accounting profession working in Elazığ knowledge level and opinions as regards TFRS/IFRS for SME and Full Set TFRS/IFRS. Questionnaire consisting of 23 questions and 21 expressions has been applied on 74 members of accounting profession who have registered Chamber of Certified Public Accountants of Elazığ-Bingöl. Face to face questionnaire has been made with preparing questionnaire and results have been assessed with IBM SPSS Statistics 20.Gamze Ayça KAYAFırat Universityarticleaccountingtfrs/ifrs for smefull set tfrs/ifrsmembers of accounting professionresearchSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 8, Iss 36, Pp 157-178 (2019)
institution	DOAJ
collection	DOAJ
language	DE EN FR TR
topic	accounting tfrs/ifrs for sme full set tfrs/ifrs members of accounting profession research Social Sciences H Social sciences (General) H1-99
spellingShingle	accounting tfrs/ifrs for sme full set tfrs/ifrs members of accounting profession research Social Sciences H Social sciences (General) H1-99 Gamze Ayça KAYA KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG
description	TFRS/IFRS for SME and Full Set TFRS/IFRS have been applied exactly translated into Turkish in Turkey. These standards were published on 9st July 2009 and 16st May 2005. According to item of 88st 6102 numbered of Turkish Trade Act 14.02.2011 Date and 27846 numbered in Official Gazette importance of TFRS/IFRS has raised because of compulsory applying of Turkish Accounting Standard. Members of accounting profession who know uniform accounting system have remained face to face with TFRS/IFRS for SME and Full Set TFRS/IFRS. Because of this, members of accounting profession who apply TFRS/IFRS are important knowledge level and opinions in this subject. 04.11.2012 Date and 28457 numbered in Official Gazette at 2012/3834 numbered decision and appendix “Regulation about making change at regulations regarding as definition of small and medium sized businesses, characteristics and being classified” was published. Accordingly SME’s have been defined that economic units or enterprises classified as micro business, small business and medium sized business in this regulation and employed whom annual employee less than 250 person and unexceed 40 million Turkish Lira whether annual net sale revenue or financial balance sheet. Published by International Accounting Standards Board (IASB) for public large business International Accounting Standards have published exactly translated into Turkish as Turkish Accounting Financial Reporting Standards in Turkey. Aim of study has determined that members of accounting profession working in Elazığ knowledge level and opinions as regards TFRS/IFRS for SME and Full Set TFRS/IFRS. Questionnaire consisting of 23 questions and 21 expressions has been applied on 74 members of accounting profession who have registered Chamber of Certified Public Accountants of Elazığ-Bingöl. Face to face questionnaire has been made with preparing questionnaire and results have been assessed with IBM SPSS Statistics 20.
format	article
author	Gamze Ayça KAYA
author_facet	Gamze Ayça KAYA
author_sort	Gamze Ayça KAYA
title	KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG
title_short	KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG
title_full	KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG
title_fullStr	KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG
title_full_unstemmed	KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG
title_sort	knowledge levels and opinions of members of accounting profession about tfrs/ifrs for sme and full set tfrs/ifrs: an empirical study in elazig
publisher	Fırat University
publishDate	2019
url	https://doaj.org/article/005e595f885045618f4a771e7b93a9e2
work_keys_str_mv	AT gamzeaycakaya knowledgelevelsandopinionsofmembersofaccountingprofessionabouttfrsifrsforsmeandfullsettfrsifrsanempiricalstudyinelazig
_version_	1718415396957061120

KNOWLEDGE LEVELS AND OPINIONS OF MEMBERS OF ACCOUNTING PROFESSION ABOUT TFRS/IFRS FOR SME AND FULL SET TFRS/IFRS: AN EMPIRICAL STUDY IN ELAZIG

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