Abstract:

In 2009, the International Accounting Standards Board (IASB) issued the Universal Financial Reporting Standard (UFRS for SMEs) prepared in line with the needs of small and medium sized enterprises (SMEs). SME UFRS is designed to meet the reporting requirements of organizations which (a) do not have publicly accountability responsibility and (b) issue general purpose financial statements. SME UFRS is a 230-page self-sufficient standard designed for the needs and possibilities of small companies. In Turkey, it was decided that SME UFRS should be mandatory first in July 2012 (as converted and included in national regulation) and it is published by Turkish Accounting Standards Board (TMSK) for SMEs with the title called "Turkish Financial Reporting Standards" for SMEs (KOBİ TFRS). The most important duty for the application of the SME TFRS adapted for SMEs in our country falls into the members of the accounting profession in terms of the fact that they are the enforcers of these standards. In this respect, with this study it was aimed to measure the opinions about the SME TFRS and the level of awareness of the accounting professionals operating in Gaziantep with the help of a questionnaire prepared. Within this scope, it was desired to reach 200 accounting professionals operating in Gaziantep, but only 104 of them could be reached. The opinions and awareness levels of these 104 professionals on SME TFRS were evaluated in the light of the answers they gave to the survey.

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