Özet:

According to the Numbered 6102 Turkish Commercial Code accounting entry should be made and financial statements should be prepared in accordance with International Accounting Standards. This is the most important amendments made by Numbered 6102 Turkish Commercial Code. Therefore, the members of accounting profession concern how the Code should be applied. The aim of this study is to determine opinion, suggestion, expectation, hesitations of the accounting profession members and determine how much they will be ready to application of this Code until this Code become effective. In this study, opinions of the accounting profession members who are members of Chamber of Certified Public Accountants of Erzurum operating in Erzurum were obtained by asking questions with the survey regarding accounting applications of the Code. The findings of this study reveal that the accounting profession members are not fully ready for the application of new Turkish Commercial Code..

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