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.
|Journal Section||Research Articles|
Publication Date: December 27, 2018
|APA||ÖZTÜRK, M , ÇARIKÇI, O . (2018). BÜYÜK VE ORTA BOY İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDININ MUHASEBE MESLEK MENSUPLARI ÜZERİNDE ALGI DÜZEYİNİN ARAŞTIRILMASI. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 5 (3), 568-582. DOI: 10.30798/makuiibf.429246|