AI Summary & Key Takeaways
AI InsightThe second aim of the study is to reveal to what extent the education-related regulations and activities for accounting professionals in Turkey are in accordance with the International Education Standards (IESs). For the purpose of the study, we investigated the current regulations and activities on education for professional accountants in Turkey by comparing them to the general framework of IESs for Professional Accountants issued by the International Federation of Accountants (IFAC).
📌 3 Key Takeaways
Abstract
T h e present study has two main aims: the first aim is to reveal to what extent educational status of professional accountants in Turkey have changed from 1992, when the edict on accounting practices in Turkey was issued, up to beginning of 2018. The second aim of the study is to reveal to what extent the education-related regulations and activities for accounting professionals in Turkey are in accordance with the International Education Standards (IESs). For the purpose of the study, we investigated the current regulations and activities on education for professional accountants in Turkey by comparing them to the general framework of IESs for Professional Accountants issued by the International Federation of Accountants (IFAC).
Özet
Bu çalışmanın iki amacı vardır: Çalışmanın birinci amacı Türkiye’de muhasebe meslek mensuplarının, mesleğin yasal statü kazandığı 1992 yılından 2018 yılına kadar olan sürede, eğitim durumlarının nasıl değiştiğini ortaya koymaktır. Çalışmanın ikinci amacı ise Türkiye’de muhasebe meslek mensuplarına yönelik eğitim faaliyetlerinin ve düzenlemelerin uluslararası standartlarla ne ölçüde uyumlu olduğunun ortaya konulmasıdır. Bunun için Türkiye’de muhasebe meslek mensuplarının eğitimine yönelik düzenleme ve faaliyetler Uluslararası Muhasebe Federasyonu tarafından oluşturulan Uluslararası Eğitim Standartları ile mukayese edilmek suretiyle incelenmiştir.