INTERNATIONAL AND NATIONAL FACTORS WH？CH HAS INFLUENCE ON DEVELOPMENT OF INTERNATIONAL ACCOUNTING STANDARDS

After the globalization, like all other areas, a need for similiar applications in financial reporting has come out for countries. International accounting standarts which everyone agree on provide the transparent and comparatable information so that firstly investors and all other financial information users’ needs for financial information are met. But having a single set of financial reporting set in the World require lots of cooperation and effort by all sides. In this study, it is given comprehensive information about institutions ,organizations, developments which has a big role on expanding and accaptance of Internation accounting standards. In this way, It is aimed to give detailed information about development process of international accounting standard