Özet:

The discrepancies in the accounting standards of the businesses operating independently in many countries have caused problems when comparing the financial reports, in the process of fund-raising, at international mergers and acquisitions and the similar issues. In order to find a solution to such problems and create a common international accounting language International Accounting Standards Boards and International Financial Reporting Standards have been founded with the cooperation of various institutions in Turkey and other countries. BASEL II Accords is one of the most significant international accords in fast- changing financial structures. The preparation of financial statements for the businesses in accordance with IFRS is of great importance in terms of the banks and like institutions to make risk assessments within the context of BASEL II Standards. Risk-based pricing which will be specified in accordance with BASEL II is going to affect the capitals being used by the companies.The regulations according to the criteria of IFRS and IASB have a deep impact on SMEs. The most important problems for the SMEs in this process are the unawareness of change, inability to make required attempts on time and lack of qualified staff. In this study, the influence of IFRS and IASB on SMEs and responsibilities of SMEs have been examined. Particularly, the awareness of SMEs has been searched with the statistical analyses. According to the results obtained, it has been found out that the level of SMEs’ awareness in this process is quite low.

Anahtar Kelimeler: