BibTex RIS Kaynak Göster

3568 Sayılı Serbest Muhasebecilik, Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Yasası'nın 15. Yılı Üzerine

Yıl 2005, Sayı: 25, 24 - 29, 01.01.2005

Oktay Güvemli

Öz

1989 Yılında kabul edilen 3568 sayılı Yasanın 2004 yılında 15. yılı tamamlandı. Yasa'nın 15. yılında varılan noktada iki önemli başarı görülüyor. Bunlardan birisi meslek örgütlerinin güçlü bir biçimde örgütlenmiş olmalarıdır. İkincisi de tekdüzen hesap çerçevesi ve genel hesap planının uygulanmaya konulmuş olmasıdır. Ayrıca, mesleğin örgütlenmesi ile nitelikli işgücü oluşmuştur. 15 Yıllık uygulamada çözüm bekleyen sorunlar da vardır. Bunlar arasında YMM - SMMM'ler arasındaki görev bölüşümü sorunlarının ve ticaret liselerini de etkileyen SM sorunlarının önemli olduğu gözlenmektedir.

Anahtar Kelimeler

3568 Sayılı yasa 15. yıl Serbest Muhasebeci Mali Müşavir Yeminli Mali Müşavir.

(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship

Yıl 2005, Sayı: 25, 24 - 29, 01.01.2005

Oktay Güvemli

Öz

(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship) In 2004 the 15th year of the Law No: 3568 accepted in the year 1989 has been completed. Two important successes are observed in the achievements of the Law in İls 15th year. One of these is the strong organization of the professional organizations. The second one is the İmplementation of the framework of the uniform accounting system and the general accounting plan. Besides, with the organization of the profession qualified work force has formed. İn the 15 year implementation there are also problems awaiting for solutions. Among these, it is observed that the problems of job division betvveen CPA and Financial Consultants and the İndependent Accountant problems also effecting the trading lyces are important.

Anahtar Kelimeler

Law No. 3568 15th year İndependent Accountant Financial Consultant Certified Financial Consultant.

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA87JB84MH
Bölüm Araştırma Makalesi
Yazarlar

Oktay Güvemli Bu kişi benim

Yayımlanma Tarihi 1 Ocak 2005
Gönderilme Tarihi 1 Ocak 2005
Yayımlandığı Sayı Yıl 2005 Sayı: 25

Kaynak Göster

APA Güvemli, O. (2005). (On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship. The Journal of Accounting and Finance(25), 24-29.
AMA Güvemli O. (On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship. The Journal of Accounting and Finance. Ocak 2005;(25):24-29.
Chicago Güvemli, Oktay. “(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship”. The Journal of Accounting and Finance, sy. 25 (Ocak 2005): 24-29.
EndNote Güvemli O (01 Ocak 2005) (On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship. The Journal of Accounting and Finance 25 24–29.
IEEE O. Güvemli, “(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship”, The Journal of Accounting and Finance, sy. 25, ss. 24–29, Ocak 2005.
ISNAD Güvemli, Oktay. “(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship”. The Journal of Accounting and Finance 25 (Ocak 2005), 24-29.
JAMA Güvemli O. (On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship. The Journal of Accounting and Finance. 2005;:24–29.
MLA Güvemli, Oktay. “(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship”. The Journal of Accounting and Finance, sy. 25, 2005, ss. 24-29.
Vancouver Güvemli O. (On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship. The Journal of Accounting and Finance. 2005(25):24-9.