CONCEPTUAL COMPARISON OF TURKISH AND RUSSIAN ACCOUNTING SYSTEMS

Abstract

Purpose- International Accounting Reporting Standards (IARS) brought a global perspective to accounting reporing. With those standards financial reporting have turned into a common jargon in the world and have become easily understandable by relevant persons around the world. Even though standards provided a common reporting possibility, the application of basic concepts of accounting differs according to countries. The formation of each country's accounting system has emerged as a result of the historical developments of the countries. Revealing these differences provides ease in understanding the accounting systems of countries. In this study basic concepts of Turkish and Russian accounting have been compared. Basic concepts of Turkish and Russian accounting were examined and similarities and differences were revealed. Methodology - As a method, the related sources were examined by scanning the literature. Obtained data were compared. The comparison results are evaluated in the conclusion part. Findings- As a result of our evaluation, it was revealed that although there are more similarities in the accounting perspective of the two countries, there are different concepts, and there are also similar concepts although they are expressed differently. Conclusion- As a result, there are similarities in basic concepts such as Pecuniary and periodicity. Although expressed differently between the two countries, it has been observed that there are similar concepts. Finally, it was concluded that there are concepts that do not show similarity.

Keywords

• Basic concepts of accounting
• Turkish and Russian accounting system
• accounting standards

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