Özet:

Accounting which requires to be clear, reliable and have usable information should be harmonized in the regulatory framework, especially the EU harmonization process. Way of an accounting system harmonization efforts to respond to the needs passes through the accounting standards and regulations. Increasing of reliability in the eyes of national and international investors, ensuring confidence in financial statements, financial reporting, regulation of the supervision and publishing obligations and the preparation of Local Financial Reporting Framework in compliance phase of the EU directives are of paramount importance. However, the draft of the framework should be revised again before entering into force and also in line with feedback from academics and accounting professionals and be fully compliant with the legislation after completing education infrastructure.

Anahtar Kelimeler: