Status Quo Of International Financial Reporting Standards And International Standards On Auditing: A Research On The Accounting Professionals In Konya

摘要

Upon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISAs). Turkish government amended new codes for Turkish trade in 2012 as part of the reforms for an ultimate and comprehensive economic system and these codes brought some enforcements relating to the adoption and use of international standards. Inescapable interaction between trade codes and accounting and auditing standards led to comprehensive changes and ambiguities both for standard setting bodies and concerned parties. Major aim of this study is to probe the current situation with respect to IFRS and ISAs. The study will be carried on accounting professionals from different organizations with different levels of education and experience in order to reflect the awareness and perception of IFRS and ISAs. A questionnaire is designed and will be addressed to the sample accountants for the sake of determining awareness level and gathered data will be analyzed by means of SPSS software. According to the findings of research, possible solutions will be recommended.