Abstract:

In this study; After accounting and financial reporting standards and the creation of these standard processes introduced as the general standard of the students have received in undergraduate accounting courses it has tried to measure the level of perception. Promotion of the standard after the indicated significance and function of the issues for the setup process. In World and in Turkey, the historical development of these standards and has tried to determine this point. Examined authorities determine the accounting practices, financial reporting purposes, limits and determination is made about users. In the practical part of the study, Erzurum Technical University Faculty of Economics and Administrative Sciences at the undergraduate level accounting courses that apply to students who have taken the survey with awareness levels about the TAS-TFRS students in the Faculty aimed to be measured. In the results of working; TAS-TFRS that students generally have above average levels of awareness, and the awareness of students interested in the accounting profession has been shown to be higher. Of these, those who make the following accounting profession graduation they have the highest awareness level, the level of interest in the second row and the accounting profession of work experience in the accounting field while students with high ranks third were found to have levels of awareness.

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