Özet:

Globalization and as a result of the rapid development in information technology, businesses have tended to international investment. Businesses that invest to different countries have had to regulate the financial statement according to both accounting practices of the countries in which they invest and accounting practices of their countries. Therefore, many countries in the world have entered the convergence tendency to international accounting standards with accounting practices in order to be comparable, proper requirements and understandable of the financial statement of businesses. From 2013 in Turkey along with entry into force of The Turkish Commercial Code the accounting standards will also be implemented. Hence, it is important that accounting professionals and candidates of accounting profession have information about the accounting standards. There are differences between current accounting practices and accounting practices that have emerged as a result of the harmonization. The awareness of candidates of accounting professional about these differences needs to be raised during the school term. The businesses will be faced with many problems when this awareness isn’t provided. In this context, this study aim is to reveal the perceptions about Turkish Accounting Standards the students of associate degree studying accounting education in accounting and tax practices. As a result of the research conducted on students there was a statistical different between after graduation students wishing to pursue accounting profession and students who do not wish to pursue accounting profession, students who have a high level of interest in the accounting profession and students who have low levels of interest in the accounting professional, the students who have work / internship experience and the students who haven’t work / internship experience, the students studying in the last year and the students studying in the first year in term of perception of the accounting standards. There was no significant difference between the students who graduated from trade vocational school and the students who graduated from other high schools, the students who prefer the first line the department and the students who prefer two or higher line the department in term of perception of the accounting standards

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