Abstract:

A survey to apply on accounting professionals, before January 1, 2013, concerning Turkish Financial Reporting Standards and Turkish Financial Reporting Standards for Small and Medium Sized Enterprises, prepared in accordance with the International Financial Reporting Standards, was devised. Marmara Region, where almost half of the accounting professionals work, was included in the survey study as the main population. This article includes analyses results concerning perception of accounting standards by accounting professionals in terms of their level of education. Survey results were evaluated by IBM SPSS Statistics 20 Program. According to the survey results, analyzed with Chi-Square and Independent Sample T-Test, statistically significant differences among members of the “high school graduate and associate degree graduate” and “graduate and post-graduate degree” ” groups were identified. According to the survey results, analyzed with One Way ANOVA test, statistically significant differences among members of the profession considering the professional experience groups; “high school graduate”, “associate degree graduate”, “graduate” and “post-graduate degree” were identified

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