@article{2018,title={A Study on Osmaniye on Perspective and Perceptions of Accounting Professional Members of TMS and TFRS},abstractNode={Due to the different economic, political, social and cultural environmental conditions of the countries, the enterprises in different countries have been faced with different accounting practices for many years and regulations accounting practices have been met by the professional organizations of the countries. However, due to the increase in numbers of international trade and multinational corporations, the need for standardization of accounting systems in the country has arisen and the IASC was established in 1973 due to the quest for a universal accounting language. The public offering of the company in Turkey, traded on world stock exchanges and reach important dimension of international trade relations, has increased its use of appropriate financial reports to the IAS to the fore. For this reason, it has become inevitable for accounting standards in our country to be compatible with IFRS. Turkey entered this way in order to be successul, fort his reason it is of great importance to be aware of the application by members of IAS and IFRS. Osmaniye SM operating in the province and that SMMM of access to adequate maturity of the necessary conditions of this study, a professional obtained in the investigation of open standards glance to pass all the business of the IAS and IFRS practice in Turkey, it is easier to control through full implementation and to read financial statements and understand more it is perceived to be easy glance operates in the province of Osmaniye he results obtained are professionals of all the firms access to sufficient maturity of the necessary.},author={Süleyman ERASLAN},year={2018},journal={Journal of Academic Value Studies (JAVStudies)}}