Özet:

International Accounting Standards consist of a set of standards determined for the construction of a common language in accounting as a result of the increase in financial events as a natural result of increasing trade with globalization. Efforts to integrate the recording, classification, reporting, summarization and analysis features of accounting, and the local level accounting practices of countries to the global level are still continuing. In Turkey, these standards have been translated into Turkish as Turkish Accounting Standards. The financial statements that accounting is responsible for producing are also provided by International Accounting Standards. All information that needs to be transferred to accounting information users with financial statements is produced within the framework determined by the Standards. International Accounting Standards are handled with a dynamic approach in many countries. Countries adapt the mentioned standards to their own countries. The emergence of International Accounting Standards will be evaluated in the study. At the same time, institutions that contribute to the formation and sustainability of International Accounting Standards will be presented with a theoretical perspective.

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