Mandatory application of internationalfinancial reporting standards: Influence process aimed at members of the accounting profession

Finansal piyasaların küreselleşmesi, işletmenin finansal tablolarının karşıla ştırılabilirliğine ve şeffaflığına yönelikihtiyaçların önemini gündeme taşımıştır. Böylece, işletmelerce kamuya açıklanması gereken finansal bilgiler hakkında yasalkuruluşlar, işletmeler, yatırımcılar, kredi kuruluşları ile denetçiler ve muhasebe meslek mensuplarında uluslararası anlamdayeni bir vizyonun oluşmasını sağlamıştır. Uluslararası Finansal Raporlama Standartlarının (IFRS) zorunlu uygulaması sonucunda, muhasebe mesleğindeya şanan dönüşüme ayak uydurabilecek vizyon sahibi ve gelişime açık uluslararası finansal raporlama standartlarını tamanlamıyla bilen kaliteli muhasebecilere olan ihtiyacı artırmaktadır. Bu bağlamda, muhasebe meslek mensupları IFRS ileya şanan gelişmeleri ve mükelleflerin çeşitlenen ihtiyaçlarını yakından takip edip, uluslararası arenadaki meslekigelişmelerini sağlamaları zorunludur. Çalışmada, Türkiyede IFRSnın Zorunlu Uygulanmasının Muhasebe MeslekMensuplarına Yönelik Etkilenme Süreci ele alınmıştır.

Uluslararası finansal raporlama standartlarının zorunlu uygulanması: Muhasebe meslek mensuplarına yönelik etkilenme süreci

Globalization of financial markets has revealed the need for comparability and transparency of company financialstatements. Therefore, a new international vision has been introduced to legal institutions, companies, investors, creditcompanies, auditors and members of the accounting profession regarding financial information that should be opened topublic scrutiny. As a result of the mandatory implementation of International Financial Reporting Standards (IFRS), there is a needfor qualified accountants who have the necessary vision to keep up with the transformation within the accounting profession,and who are fully conversant with international financial reporting standards. Within this context, members of theaccounting profession will realize vocational developments in this international arena by closely following developments inthe IFRS and the various needs of taxpayers. This study examines the Influence Process aimed at members of the accountingprofession within the framework of the mandatory application of IFRS in Turkey.

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