INVESTIGATION OF THE PERCEPTION LEVEL ON PROFESSIONAL ACCOUNTANTS OF FINANCIAL REPORTING STANDARD FOR LARGE AND MEDIUM-SIZED ENTERPRISES


ÖZTÜRK M. S. , ÇARIKÇI O.

JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, cilt.5, ss.568-582, 2018 (ESCI İndekslerine Giren Dergi) identifier

  • Cilt numarası: 5 Konu: 3
  • Basım Tarihi: 2018
  • Doi Numarası: 10.30798/makuiibf.429246
  • Dergi Adı: JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
  • Sayfa Sayıları: ss.568-582

Özet

The purpose of this study is to determine the perception levels of the "Financial Reporting Standard for Large and Medium Sized Enterprises" (BOBI FRS) on professional accountants. For this purpose, in order to determine the perception levels of BOBI FRS, a questionnaire was conducted for professional accountants working in the Western Mediterranean Region. When BOBI FRS is considered to be practiced by professional accountants, the participants' perceptions and perspectives on BOBI FRS are extremely important. It is believed that the results of this study will contribute to the field because there is no study about the professional accountants' thoughts for BOBI FRS in the literature.