Özet:

Increasing  the  world  trade,  as  an  outcome  of  globalization,  has  releaved  the  need  to  attain  international  standards  of  accounting  procedures.  According  to  this  idea  main   aim   of   this   study   is   to   determine   the   point   of   view   of   professional  accountant’s   on   IFRS   which   may   be   called   as   a   financial   outcome   of   the  globalizitaion.   For   this   purpose,   the   issue   was   discussed   through   the   registered  professions   of   Duzce   Chamber   of   Certified   Public   Accountants.     The   data   were  collected   through   questionnaires   which   was   generated   by   the   five   point   Likert  Scale.  Apart  from  the  rediscounting  practice,  the  changes  that  introduces  by  IFRS  have  been  largely  applied.  At  the  same  time  professional  accountants  used  IFRS  at  different   levels   by   their   age,   expreince,   educational   status   and   the   number   of  customers.     MUHASEBE  MESLEK  MENSUPLARININ  KÜRESELLEŞMENİN  BİR  FİNANSAL  ÇIKTISI  OLAN  UFRS/TFRS  ALGILARI

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