Learning Process of IFRS in Azerba？jan: A Research Intended for Members of Accounting Profession

The studies directed to International Financial Reporting Standards (IFRS) were set in as perarticle 6 of the decision 827 by the President of Azerbaijan Republic on 26th of December, 2002. On behalf of the studies intended for the regulations and practices, the council of members were authorized. In Azerbaijan, all companies regardless of theirtypesareobligatory to comply with National Accounting Standards arranged in accordance with IFRS. National Accounting Standards are arranged separately pursuant to the types of companies. After the transition to IFRS, various programs and informative training courses were organized both for the members of accounting profession and for students who study in the accounting departments of educational institutions so that they could learn and practice. However, IFRS was not perceived by the members of the profession at the desired level. There might be several reasons why IFRS was not learned at the desired level. The aim of this study is to anaylse the reason why accountants could not learn IFRS at the desired level, the difficulties they encountered and theireagerness to learn. In this context, a survey was conducted for the accountants working in Baku, Azerbaijan. The results of the survey were evaluated with nonparametric tests. It has been seen that significant differences were found 5 variables in terms of gender, 5 variables in terms of working style, 2 variables in terms of age, 2 variables in terms of education status, 1 variable in terms of professional experience and 4 variables in terms of department of graduation