Özet:

The advanced technology and the changing world two have also influenced the accounting. In particular, the concept of globalization has led to major changes in accounting. Differences in international transactions showed the need for a standardization in accounting. It is necessary that the most important footprint of international alliances is accounting and the development of a common system for the healthy implementation of these operations. The solution, which was planned to be implemented in 2005, is largely efficient with the International Financial Reporting Standards (UFRS). The purpose of this research is to reveal the views of the free accountants in the province of Edirne to the UFRS. This research is important in order to identify accounting professionals’ awareness of the UFRS and determine their needs.