Özet:

SMEs have an essential importance for the economies of countries and their importance in the international arena is increasing day by day. SMEs are most interested firms of professional accountants. This study is conducted to demonstrate perspectives of the professional accountants operating in our country, for the current situation, the present situation of TFRS and applicability of TFRS for SMEs. For this purpose, a survey including the current situation, TFRS and TFRS for SMEs is conducted to professional accountants Chamber of Independent Accountant Financial Advisers in Kütahya. Data were evaluated with SPSS package program using the arithmetic average, one-way ANOVA, t test and Tukey test. As a result of this study, it is understood that the current situation is well comprehended by the professional accountants participated in the survey, they are interested in TFRS closely and they feel themselves ready for TFRS for SMEs

Anahtar Kelimeler: