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Muhasebe meslek mensuplarının TTK, TMS/TFRS ve KOBİ TFRS ile ilgili genel görüşleri Erzincan örneği

Authors: Yıldırım, Suat;

Muhasebe meslek mensuplarının TTK, TMS/TFRS ve KOBİ TFRS ile ilgili genel görüşleri Erzincan örneği

Abstract

TTK, TMS/TFRS ve KOBİ TFRS ile ilgili düzenlemeler devlet ile mükellef arasında köprü vazifesi gören, aynı zamanda uygulayıcı konumunda bulunan muhasebe meslek mensuplarını çok yakından etkilemiştir. Bu nedenle söz konusu düzenlemeler karşısında Erzincan ilindeki meslek mensuplarının genel görüşlerini almak amacıyla bir araştırma yapılmıştır. Araştırmanın sonuçları Erzincan İli muhasebe meslek mensuplarının düzenlemeler hakkında yeteli eğitim almadıklarını ve yeni düzenlemeler hakkında bilgilendirilmek amaçlı eğitim programlarına ihtiyaç duyduklarını göstermiştir

Tam metin

Country
Turkey
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Keywords

Muhasebe meslek mensupları, muhasebe standartları

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green