The growth of national and international capital movements and the increase in the mobility and dependence among the economies have enabled some regulations to be implemented in financial markets. The biggest change that affected the financial reporting approach of the enterprises was realized in the field of accounting standards. This study examines the historical development process of accounting standards and the effects of institutions and organizations involved in the establishment of standards systematically. This study outlines especially International Financial Reporting Standards (IFRS) and TFRS for SMEs, Local Financial Reporting Framework Draft (YFRC), Financial Reporting Standard for Large and Medium Sized Enterprises (BOBI FRS) and Financial Reporting Standard for Small and Micro Sized Enterprises (KUMI FRS).
Yayımlanma Tarihi : 23 Eylül 2019
|APA||Güleç, Ö , Ergi̇, Ş . (2019). Dünyada ve Türkiye’de Finansal ve Yerel Raporlama Standartlarının Gelişim Süreci . Kırklareli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi , 8 (2) , 258-277 . Retrieved from https://dergipark.org.tr/tr/pub/klujfeas/issue/48895/597974|