%0 Journal Article
%T EVALUATION OF BOBI FRS¡¯ IMPACT IN ACCOUNTING PROFESSION ACCORDING TO THE VIEWS OF IAFA¡¯S PERSPECTIVES: AN APPLICATION IN MANISA PROVINCE
%A Sedat CO£¿KUN
%A Selin CO£¿KUN
%A £¿ule KIRKIK
%J -
%D 2019
%X In accordance with the Communiqu¨¦ ¡°Financial Reporting Standard For Large And Medium-Sized Enterprises-BOBI FRS¡± published the Public Supervisory Authority on 29.07.2017 in the Official Gazette; is stated that companies that are subject to independent audit but do not apply TAS/TFRS are obliged to apply BOBI FRS as of 01.01.2018. According to POA (Public Oversight Authority) data in 2016, 1.550 companies that meet the definition of the Organization of Interests in Public Benefit (OIPB), one of the 6,250 companies that signed an independent audit agreement in Turkey, apply Turkish Financial Reporting Standards. BOBI FRS is a mandatory innovation for businesses subject to independent audit other than OIPB. In this study, it is aimed to determine how BOBI FRS, which can be considered to be a simplified version of the standards in order to ensure that Accounting and Financial Reporting Standards are spread to the base, impacts accounting profession by accounting professionals. For this purpose, the general opinions of the accounting profession members about BOBI FRS and the benefits of BOBI FRS in terms of companies/industries, investors and national regulators were evaluated. Within the scope of the survey, 239 independent accountant financial advisor registered in the Chamber of Financial Accountants of Manisa conducted a questionnaire consisting of multiple-choice and likert-scale questions. The frequency distributions of the data obtained from the study were investigated. As a result of the study, it was accepted by profession members that BOBI FRS will have a positive impact on the transparency and institutionalization of the enterprises and will provide more reliable information for investors
%K BOB£¿ FRS
%K Muhasebe Mesle£¿i
%K SMMM
%U http://dergipark.org.tr/ijafr/issue/45064/441001