ULUSLARARASINDA VE TÜRKİYE'DE MUHASEBENİN UYUMLAŞTIRILMASINDAKİ GELİŞMELER

Özet

The aim of this study is to present a new approach to accounting harmonization the European Union. At the international level, harmonization in accounting is well under way and it has been based on the standards issued by the International Accounting Standards Committee (IASC). In July 1995, IASC reached an agreement with the International Organization of Securities Commission (IOSCO) on a joint work Programme with the aim of producing in the medium term. The European Accounting Directives and International Accounting Standards are in the process of adaption to the Turkish Accounting system but tlıere are still some diffıculties to come over. The European Accounting Directives and International Accounting Standards have been adapting to the Turkish Accounting regulations since 1989.