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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal: Business and Economics Research Journal
Title of Article: Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey
Author(s):  Kerem Sarioglu
Volume: 8
Number: 4
Year: 2017
Page: 849-857
ISSN: 1309-2448
DOI Number: 10.20409/berj.2017.87
Abstract
Among numerous countries adopting International Financial Reporting Standards, Turkey is a country where the entire set is translated to Turkish and approved it as national accounting standards. Considering its history and the country’s established tax based accounting and business culture, using rules that were originated in another language creates problems both in understanding and applying Turkish Accounting Standards. The purpose of this text is to illustrate some of the examples of difficulties in applying Turkish Accounting Standards and to explain past and current financial reporting environment in Turkey.

Keywords: International Financial Reporting Standards, International Accounting Standards, Language, Business Culture, Accounting Culture

JEL Classification: M41, M48

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