Perception of financial advisors below of i̇nterestfree finance accounting standards, TRB 1 an i̇nvestigation i̇nto linking

Interest-free Finance Accounting transactions have been developed recently, especially in countries where there are administrations in accordance with Islamic Law. These standards offer a new application by going beyond the normal finance and accounting system during the implementation phase. However, this new system differs in some aspects from the International Accounting Standards recommended to be implemented in all countries during the implementation phase. This situation has led to the start of the harmonization process with International Accounting Standards. Thus, Interest-Free Accounting Standards were developed. Our study gains importance at this point. The aim of our studyis to compare the Interest-Free Accounting Standards with the International Accounting Standards, to measure the perception of the Financial Advisors at the point of recognizing these standards and to offer solutions. Participation banks operating in Turkey are more prominent in applying these standards. In particular, tIslamic Financial Institutions Accounting and Auditing Organization (AAOIFI) and the International Accounting Standards Agency (IASB) has spent efforts to harmonize both Islamic Accounting Standards and International Accounting Standards. In our study, on the Interest-Free Finance Accounting Standards, it has been tried to reach the information that will contribute to the elimination of these deficiencies by determining the deficiencies in order to protect the existing information and keep it up-to-date.. It is hoped that this study will contribute to the accounting literature, finance literature and accounting education.