DÜNYA’DA UFRS EĞİTİMİNE BİR BAKIŞ

Yıl 2020, Cilt: 19 Sayı: 59, 157 - 170, 01.01.2020

Hakan Özkaya Nehir Balcı

Öz

Bu çalışma dünyadaki UFRS eğitim deneyimlerini derlemeyi amaçlamaktadır. Genellikle kural bazlı eski muhasebe sistemlerinden UFRS’ye geçiş sürecinde, gerek profesyonel gerek akademik muhasebe eğitiminde yaşanan sorunlar ve dönüşümlerin aktarıldığı makaleler derlenmiş ve uygun olduğu durumlarda ülkemizle karşılaştırması yapılmıştır. Ortak akıl ve tecrübelerin paylaşılması, risklerin ve belirsizliklerin çok yüksek olduğu geçiş dönemlerinde çok önemli yol göstericilerdir. Başkalarının deneme yanılma ile elde ettikleri olumlu veya olumsuz tecrübelere, yüksek maliyetlere katlanmadan sahip olabilmenin yolu bu tecrübelerden haberdar olmaktan geçer. Yaşanan tecrübeler yorumlanırken veya uygulanırken, burada aktarılanların ülkeye, tecrübenin elde edildiği eğitim kurumuna hatta kişiye özgü olabileceği her zaman akılda tutularak, sonuçlara temkinli yaklaşılması gerekmektedir

Anahtar Kelimeler

UFRS’ye Geçiş, UFRS Eğitimi, Dünya Uygulamaları

THE OVERVIEW TO IFRS EDUCATION IN THE WORLD

Öz

The aim of this study is to review IFRS education experiences throughout the world. Papers which examined problems experienced in professional and academic accounting education during transition period of IFRS were reviewed and compared to situations in our country where applicable. The sharing of common sense and experiences will be a useful guide in times of transitions where risks and uncertainties are higher. The only way of transferring experiences of others without paying high prices is analyzing these experiences. Although using of others experiences is benefial, one should be cautious about interpreting and adopting those experiences since these experiences might be specific to the country, institution or even individuals

Anahtar Kelimeler

IFRS Transition, IFRS Education, World Applications

Kaynakça

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