The effect of the financial reporting standard for large and medium-sized enterprises (BOBİ FRS) on managerial decisions and an application example

In summary, the BOBI FRS application is a set of standards that includes the procedures and principles of arranging the financial statements of businesses that fall within the scope of independent auditing. In this study, it is aimed to investigate the effect of BOBI FRS application on business managerial decisions in businesses that prepare their financial statements according to the BOBI FRS application. As a result of increasing competition conditions, low profitability percentages, financial difficulties in accessing accurate financial information, the need for realistic and standards-compliant financial data, especially for small investments, reveals the importance of the thesis topic. Business managements, businesses can survive in a competitive environment and stakeholders' interests can be protected only with accurate, clear, understandable, transparent and accountable information. The features that should be included in the required information coincide with the objectives of the BOBI FRS application and reveal the importance of the thesis. In the research of the thesis subject, thesis, article, KGK regulations etc. arranged in the field. The studies were examined and a company subject to independent audit was included in the application part prepared from the bibliographies obtained. Within the scope of the independent audit company, face-to-face interviews were held with the managers of the audited companies on the basis of the financial statements of the companies subject to audit within the scope of BOBI FRS. The effects of BOBI FRS application on company management decisions were investigated with the questions asked. The findings and conclusions reached are discussed in the conclusion and evaluation section of the thesis. Keywords: Financial Reporting Standard for Large and Medium Enterprises (BOBİ/FRS), The Effect of the Financial Reporting Standard (BOBİ/FRS) on the Financial Statements for Large and Medium Enterprises, Decision Making Process in Business