Accounting professionals TAS-16, TFRS-5, TAS-40 perception of fixed asset investments: The case of Aksaray province

In this thesis, the perceptions of professional accountants regarding fixed asset investments discussed in TAS-16, TFRS-5 and TAS-40 are emphasized. The study consists of four parts. In the first chapter, the historical development of accounting and accounting profession, the subject of the accounting profession, the general and special conditions of being a member of the profession, the ethical principles to be followed, the profession member and education issues are emphasized. In the second part, general information about accounting standards in the world, formation and development of international standards, formation and development in Turkey and international institutions and organizations that are effective in the development of standards are discussed. In the third chapter, the situations that are characteristic of TAS-16, TFRS-5 and TAS-40 standards, which are the main subject of the research, are discussed and explained with the help of examples and figures. In the fourth part of the study, the research that tries to determine the perceptions of the accounting professionals is included. The research was carried out on 132 professional accountants operating in Aksaray, and independent sample t-test and variance (ANOVA) analyzes were used in the analysis of the data obtained. With the analysis made, the situation regarding the perceptions of the accounting professionals has been determined. In line with these determinations, it was tried to determine whether there was a significant difference between their perceptions within the framework of the variables defining demographic characteristics. As a result of the research, it was concluded that while the perceptions of accounting professionals from the developments related to TAS/TFRS and the education they received about TAS/TFRS differ, there is a partially significant difference in the professional experience variable. Considering the results obtained, suggestions have been developed for future studies to determine the perceptions or knowledge levels of accounting professionals regarding accounting standards. Key Words: Accounting profession, TAS-16, TFRS-5, TAS-40