Publication: Büyük ve orta boy işletmeler için finansal raporlama standardı (BOBİ FRS) ile tam set Türkiye muhasebe ve Türkiye finansal raporlama standartlarının (TMS/ TFRS) karşılaştırılması ve bir anket çalışması
Abstract
Bağımsız denetime tabii olan ve Türkiye Muhasebe Standartları ile Türkiye Finansal Raporlama standartlarını uygulamayan işletmeler için 01.01.2017 tarihinde “Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS)” yürürlüğe girmiştir.Çalışmamızda BOBİ FRS ile TMS/ TFRS karşılaştırmalı olarak incelenmiş olup, akabinde BOBİ FRS ve TMS/ TFRS’ nin kullanıcılar üzerindeki etkisini saptamak maksadıyla bir anket çalışması yapılmıştır.
“Financial Reporting Standard for Large And Medium Sized Enterprises” (FRS for LMEs) came into force for enterprises which is liable to independent audit and don’t apply to “Standarts of Turkish Accounting” and “Standarts of Turkish Financial Reporting” (TAS/ TFRS), at 01.01.2018.In our study, “Financial Reporting Standard for Large And Medium Sized Enterprises” (FRS for LMEs) with “Standarts of Turkish Accounting” and “Standarts of Turkish Financial reporting” as a comperative examined. After that, conducted an questionnaire study for a determine “FRS for LMEs” and “TAS/ TFRS “impact on users.
“Financial Reporting Standard for Large And Medium Sized Enterprises” (FRS for LMEs) came into force for enterprises which is liable to independent audit and don’t apply to “Standarts of Turkish Accounting” and “Standarts of Turkish Financial Reporting” (TAS/ TFRS), at 01.01.2018.In our study, “Financial Reporting Standard for Large And Medium Sized Enterprises” (FRS for LMEs) with “Standarts of Turkish Accounting” and “Standarts of Turkish Financial reporting” as a comperative examined. After that, conducted an questionnaire study for a determine “FRS for LMEs” and “TAS/ TFRS “impact on users.