Özet:

This study has been devised in order to assess to what degree the personnel in the accounting business are knowledgeable about the Turkish Financial Reporting Standards which they will be applying from 2013, and also to determine the possible factors to affect those personnel during the application of these standards. Universe of the study consists of the people in the accounting business in Eskişehir Face to face surveys with the forms have been carried out and the results have been evaluated with IBM SPSS Statistics 20 Program. According to the survey results analyzed with Chi- Square, Independent Sample T-Test and One Way ANOVA, considerable statistical differences among the members of the job (in terms of sex, work form, level of education, age and professional experience) have been identified.

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