Abstract:

Abstract Along with international trade relations and capital flows increase, financial statements users’ need for information related businesses has increased in accurate, reliable, transparent and comparable. In order to meet the growing needs of financial statement users financial information, have become necessary to use a common language related with financial reporting, for this purpose the International Accounting / Financial Reporting Standards have been published. In line with developments in the world, to meet this need in our country, published Turkish Accounting / Financial Reporting Standards has affected all financial statements. This change experienced in the financial statements has affected academic life, increased the need for arranging courses in the accounting education in universities to adapt to these changes. For this purpose take place courses related accounting standards has become a necessity in accounting training programs. In this study, aimed to investigate the given level of courses related to the accounting standards in undergraduate education at state universities in Turkey, and course contents compliance with the Turkey Accounting / Financial Reporting Standards. Within this scope, targeted to establish course content to eliminate the deficiencies identified in the accounting standards education in the relevant degree pro- grams at universities. 

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