Changes in the world economy and competitive conditions, the financial statement users’ has increased the need for qualified information. In order to meet the needs has become necessary to use a common language. As a result of this requirement, International Accounting/Financial Reporting Standards have been published. This developments taking place in the world was followed closely in our country and Turkey Accounting / Financial Reporting Standards (TAS/TFRS) have been published. The publication of the standards has brought many differences and innovation to accounting and financial reporting practices. In this study, ıt's aimed to investigate given level of courses related accounting and financial reporting standards in the undergraduate and graduate accounting education programs of the state and private universities in Turkey. Results of research Show that TAS/TFRS are not given the importance to in the undergraduate, graduate and docrtoral programs at the universities in Turkey.
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Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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