Özet:

In this study, It is tried to introduce the organisation that direct global accounting climate. In this context, given the short brief general information about these organisations, analysed allocation of members and trustees, and then seek an answer about Turkey’s position.It is concluded that 3 main organisation have a force to direct the global accounting climate. These are IFAC, IASC Foundation and IOSCO. USA and United Kingdom have weighted members in IASC and IOSCO. European Union have a decision to be integrated to this process. The main concern of all of these organisation is to exist non-convergence practice between all over the world. In order to solve this problem, convergency in focus all works. International Fiancial Reporting Standards are main tools to maintain convergency all over the world. The main factor direct to convergency all above organisations is existing non-convergence practice in capital markets all over the world. It is concluded that, capital markets drives and determine the accounting climate in the future.

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