TY  - JOUR
TT  - Outcome Assessment of Application of Turkish Accounting and  Financial Reporting Standards (TAS/TFRS): A Survey on Audit  Firms Authorized by POA
AU  - Atmaca, Metin
AU  - Erol, Mikail
AU  - Aslan, Muhsin
PY  - 2017
DA  - January
DO  - 10.25095/mufad.396756
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 273
EP  - 288
IS  - 73
KW  - Muhasebe Standardı
KW  - Uluslararası Muhasebe ve Finansal Raporlama Standartları
KW  - Ampirik Çalışma
N2  - This study was conducted to carry out, within the framework of the independent auditing firms, an assessment of the application results of Turkish Accounting Standards and Turkish Financial Reporting Standards, known by acronyms TAS/TFRS, respectively. In order to acquire investigational data, a survey method was used. The data derived from the survey were put through a frequency- factor analysis. The participants were of the opinion that the applications of TAS/TFRS could positively affect firm operating activities, enhance the efficiency of accounting applications and have a positive impact on financial reporting processes. It was also deduced that such standards would bring flexibility to accounting applications as per tax applications, and that they would reflect credit upon business organizations.
UR  - https://doi.org/10.25095/mufad.396756
L1  - https://dergipark.org.tr/tr/download/article-file/427904
ER  -