Servicios Personalizados
Revista
Articulo
Indicadores
- Citado por SciELO
Links relacionados
- Similares en SciELO
Compartir
Journal of Economics, Finance and Administrative Science
versión impresa ISSN 2077-1886
Resumen
BOZKURT, Orhan; SLAMOLU, Mehmet y OZ, Yaar. Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards. Journal of Economics, Finance and Administrative Science [online]. 2013, vol.18, n.34, pp.16-23. ISSN 2077-1886.
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS & US GAAP regarding which should be internationally accepted uniform set of application, world public opinion used to accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as a reference. This study contains evaluations related to the results of research on the thoughts & perceptions of the professionals interested in accounting and auditing about application and development of international financial reporting standards as national financial reporting standards. As a result of the research, it was determined that those interested in accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS is applied, comprehensibility and reliability of financial statements shall increase, at the same time accounting frauds shall decrease.
Palabras clave : International Financial Reporting Standards; Turkish Accounting Standards; Benefit; Interpretation; Perceptions of Standards; Responsibility; Advantage of Application of International Financial Reporting Standards.