文章基本信息

标题：A RESEARCH ON TMS/TFRS EDUCATION IN THE UNIVERSITIES IN TURKEY
其他标题：TÜRKİYE’DEKİ ÜNİVERSİTELERDE TMS/TFRS EĞİTİMİ ÜZERİNE BİR ARAŞTIRMA
本地全文：下载
作者：Mustafa KILLI ; Mustafa KILLI
期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2018
期号：51
页码：39-66
语种：English
出版社：Erciyes University
摘要：Changes in the world economy and competitive conditions,the financial statement users’ has increased the need for qualified information.In order to meet the needs has become necessary to use a common language.As a result of this requirement,International Accounting/Financial Reporting Standards have been published.This developments taking place in the world was followed closely in our country and Turkey Accounting / Financial Reporting Standards (TAS/TFRS) have been published.The publication of the standards has brought many differences and innovation to accounting and financial reporting practices.In this study,ıt's aimed to investigate given level of courses related accounting and financial reporting standards in the undergraduate and graduate accounting education programs of the state and private universities in Turkey.Results of research Show that TAS/TFRS are not given the importance to in the undergraduate,graduate and docrtoral programs at the universities in Turkey.
其他摘要：Dünya ekonomisinde ve rekabet şartlarında yaşanan değişmeler finansal tablo kullanıcılarının nitelikli bilgiye olan gereksinimini artmıştır.Bu gereksinimin karşılanabilmesi için,muhasebe ve finansal raporlama uygulamalarında ortak bir dilin kullanılması g
关键词：Accounting Standarts;Financial Reporting Standarts;Accounting Education;Universities in Turkey
其他关键词：Muhasebe Standartları;Finansal Raporlama Standartları;Muhasebe Eğitimi;Türkiye’deki Üniversiteler