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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dc.contributor.authorUzun, Erkan
dc.contributor.authorUygur, Mehmet Nedim
dc.date.accessioned2025-03-17T12:19:53Z
dc.date.available2025-03-17T12:19:53Z
dc.date.issued2022
dc.departmentTarsus Üniversitesi
dc.description.abstractOn 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.
dc.identifier.endpage694
dc.identifier.issn1301-370X
dc.identifier.issue3
dc.identifier.startpage589
dc.identifier.trdizinid1144693
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1144693
dc.identifier.urihttps://hdl.handle.net/20.500.13099/1235
dc.identifier.volume26
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofTürkiye Sosyal Araştırmalar Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TR_20250316
dc.subjectİşletme
dc.subjectİktisat
dc.titleAN EXAMINATION OF FINANCIAL REPORTING STANDARDS OF LARGE AND MEDIUM ENTERPRISES: A FIELD STUDY ON AWARENESS LEVEL OF ACCOUNTING PROFESSIONALS IN THE TRC3 REGION
dc.typeArticle

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