Özet:

The International Accounting Standards and Financial Reporting Standards (UFRS) have been established by all countries in a joint share in order to facilitate the application of accounting, and a different accounting standard (BOBI FRS) has been adopted on July 29, 2017 to meet the needs of large and medium-sized enterprises (BOBI) by adding functionality to the UFRS. In our country, where a large part of the business is made up of KOBIs, it is considered to be a question to be investigated, especially whether the BOBIs are ready at the application point of the BOBI FRS. Therefore, this study aims to identify the awareness and suitability of the Financial Reporting Standards for Large and Medium-Sized Enterprises by Large and Medium-Sized Enterprises, the benefits to BOBI and the disadvantages perceived by Large and Medium-Sized Enterprises. The universe of the research is formed by that are included in the status of large and medium-sized enterprises among the KOBIs registered in the Çanakkale Chamber of Commerce and Industry. Data collected from companies was obtained through survey forms using methods such as face-to-face conversation, e-mail and fax sending, and during the analysis of the collected data, various programs were used; reliability analyses and identifying analyses were carried out and the results were interpreted by taking the average of the expressions.

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