AN EXAMINATION OF FINANCIAL REPORTING STANDARDS OF LARGE AND MEDIUM ENTERPRISES: A FIELD STUDY ON AWARENESS LEVEL OF ACCOUNTING PROFESSIONALS IN THE TRC3 REGION
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Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
On July 29, 2017, \"Notification on Financial Reporting Standard for Large and Medium Enterprises\" and “Financial Reporting Standard for Large and Medium Enterprises” (FRS for LME) were published in the Repeating Official Gazette numbered 30138. This standard constitutes the financial reporting framework to be applied by the enterprises subject to independent audit but doesn’t apply Turkey accounting/financial reporting standards (TAS/TFRS). FRS for LME is applied taking into account asset size and annual net sales revenue of enterprises. Enterprises have to have 200 million TL and above asset size and 400 million TL and above annual net sales revenue. When enterprises have this data, the transactions have to be performed by taking FRS for LME. This study is trying to determine with the help of the Questionnaire with 23 statements FRS for LME awareness of professional accountants serving in the TRC3 Region which includes the provinces of Mardin, Şırnak, Batman, and Siirt. In this context, questionnaires were sent to 207 professional accountants serving in the TRC3 Region, but only 103 of them responded. The opinions and awareness levels of these 103 professional accountants about FRS for LME were evaluated based on their responses to the survey. As a result, hypotheses determined by demographic characteristics were compared. The result of the comparison explained that there wasn’t a significant difference in terms of education level, gender, or way of working. Conversely, it has been explained that there is a significant difference between the city of work, age groups, professional titles, professional experience, and some expressions.
Açıklama
Anahtar Kelimeler
İşletme, İktisat
Kaynak
Türkiye Sosyal Araştırmalar Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
26
Sayı
3
