Özet:

TFRS/IFRS for SME and Full Set TFRS/IFRS have been applied exactly translated into Turkish in Turkey. These standards were published on 9st July 2009 and 16st May 2005. According to item of 88st 6102 numbered of Turkish Trade Act 14.02.2011 Date and 27846 numbered in Official Gazette importance of TFRS/IFRS has raised because of compulsory applying of Turkish Accounting Standard. Members of accounting profession who know uniform accounting system have remained face to face with TFRS/IFRS for SME and Full Set TFRS/IFRS. Because of this, members of accounting profession who apply TFRS/IFRS are important knowledge level and opinions in this subject. 04.11.2012 Date and 28457 numbered in Official Gazette at 2012/3834 numbered decision and appendix “Regulation about making change at regulations regarding as definition of small and medium sized businesses, characteristics and being classified” was published. Accordingly SME’s have been defined that economic units or enterprises classified as micro business, small business and medium sized business in this regulation and employed whom annual employee less than 250 person and unexceed 40 million Turkish Lira whether annual net sale revenue or financial balance sheet. Published by International Accounting Standards Board (IASB) for public large business International Accounting Standards have published exactly translated into Turkish as Turkish Accounting Financial Reporting Standards in Turkey. Aim of study has determined that members of accounting profession working in Elazığ knowledge level and opinions as regards TFRS/IFRS for SME and Full Set TFRS/IFRS. Questionnaire consisting of 23 questions and 21 expressions has been applied on 74 members of accounting profession who have registered Chamber of Certified Public Accountants of Elazığ-Bingöl. Face to face questionnaire has been made with preparing questionnaire and results have been assessed with IBM SPSS Statistics 20.

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