Abstract:

Within the scope of the study, the Turkish Financial Reporting Standards (TFRS) and the Turkish Financial Reporting Standards for Small and Medium Enterprises (SME TFRS) and the postgraduate theses prepared in relation to the subject were examined for the accounting profession members and the expectations about the accounting standards of the accounting profession And the level of knowledge, the most important common problem in all of the studies in different illusions was the lack of information and systematic training of the professional accountants about the standards. In the study, it has been concluded that legal standards and accounting standards, which are made compulsory, have negative consequences such as extra work load and tendency to leave the profession in terms of professional members who can not find much in practice.

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