KOBİ’LERDE UFRS UYGULAMALARININ DENETİM ÜZERİNE OLASI ETKİLERİNİ GÖRMEK AMACIYLA SERBEST MUHASEBECİ VE MALİ MÜŞAVİR İLE YEMİNLİ MALİ MÜŞAVİRLER ÜZERİNE BİR ARAŞTIRMA
A RESEARCH ON INDEPENDENT ACCOUNTANT AND FINANCIAL ADVISORS AND CERTIFIED PUBLIC ACCOUNTANTS FOR CONSIDERING THE POSSIBLE EFFECTS OF IFRS APPLICATIONS ON AUDIT IN SMES

Summary/Abstract: The new Turkish Commercial Code (TCC) has imposed the obligation to comply with the International Financial Reporting Standards (IFRS) issued by the Public Surveillance, Accounting and Auditing Standards Board on all enterprises with regard to the accounting and financial reporting issues. In accordance with the new TCC, large sized enterprises shall prepare financial statements complying with the full set of IFRS and small sized enterprises shall prepare financial statements complying with the IFRS for Small and Medium Sized Enterprises (SME) issued by the International Accounting Standards Board (IASB) in 2009. SME financial reporting standard is a specific standard that is prepared separately from the full set. It has taken the full set IFRS' as basis, simplified them and made them more useful for SMEs. Another new ground broken by the new TCC is, however, that the independent audit has become mandatory in enterprises.

• Details
• Contents