Journal of Accounting and Management Information Systems (JAMIS)

Comparison study between Turkish accounting practices and International Accounting Standards – IAS / IFRS

Supp/2006 ,   p336..342

Seval Kardes SELIMOGLU

Keywords:   Turkish Accounting Standards (TAS), Convergence, International Accounting and Financial Reporting Standards (IAS& IFRS), Turkish Accounting Standards Board (TASB), Turkish Capital Market Board (TCMB)

The aim of this paper, will be discussed Turkish Accounting Applications and also will be explained accounting convergence and compatibility in Turkey with International Accounting and Financial Reporting Standards (IAS&IFRS). In this paper will be reviewed of current issues such as how is Accounting applications in global environment? What kind of applications Turkey has? Who are the regulators in Turkey? And what kind of convergence process for accounting applications in Turkey? First of all, will be explained the background of Turkish accounting applications including the applications in use at the present time. And then How Turkey will be convergence to their accounting applications with International accounting and Financial Reporting Standards. What is the convergence process of accounting applications in Turkey?