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Bu çalışmanın amacı, küreselleşme sürecinde muhasebe uygulamalarını incelemektir. Bu amaçla, bu konuda daha önce yapılan çalışmalar uluslararası muhasebe standartları çerçevesinde incelenecek ve muhasebe uygulamaları hakkında genel bir değerlendirme yapılacaktır. Sonuç olarak, küresel muhasebe iklimini yönlendiren temel kuruluşun IFAC ve IASC Vakfı olduğu görülmüştür ve dünya çapında şirketlerin kullanacağı ortak bir muhasebe sisteminin oluşturulması amacıyla 1973 yılında IASB (International Accounting Standards Board) kurulmuş ve Uluslararası Muhasebe Standartları (UMS), Uluslararası Finansal raporlama Standartları (UFRS) adı altında uluslararası alanda kabul gören muhasebe standartları oluşturulmuş ve Türkiye’de de Türkiye Muhasebe Standartları (TMS) ve Türkiye Finansal Raporlama Standartları (TFRS) olarak kabul edilen standartlar ortaya çıkmıştır.
The aim of the study is to examine accounting practices in the process of globalization. For this purpose, previous work on this subject will be examined within the framework of international accounting standards and a general evaluation will be made about accounting practices. As a result, IFAC and the IASC Foundation are the main institutions driving the global accounting climate, and IASB (International Accounting Standards Board) was established in 1973 to create a common accounting system for companies worldwide. Internationally accepted accounting standards have been established under the name of the field and also Turkey Accounting Standards (TAS) and Turkey Financial Reporting Standards (IFRS) has emerged as accepted standards in Turkey.
The aim of the study is to examine accounting practices in the process of globalization. For this purpose, previous work on this subject will be examined within the framework of international accounting standards and a general evaluation will be made about accounting practices. As a result, IFAC and the IASC Foundation are the main institutions driving the global accounting climate, and IASB (International Accounting Standards Board) was established in 1973 to create a common accounting system for companies worldwide. Internationally accepted accounting standards have been established under the name of the field and also Turkey Accounting Standards (TAS) and Turkey Financial Reporting standards (IFRS) has emerged as accepted standards in Turkey.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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