A research of accountants perception about ?IFRS for SMEs rough draft (Sample of İstanbul)

International Accounting Standarts Board (IASB) has formed ?IFRS for SMEs? for becoming widespread the standarts about financial reporting and removing difficulties for SMEs in this matter. When these standarts have been formed, IASB took advantage of all International Financial Reporting Standarts. TMSK, who is the authority about financial reporting and accounting standarts in Turkey, has studied on ?IFRS for SMEs? to take reference IASB?s standarts.SMEs are very important in countries? economies and especially in Turkish accountants generally study with SMEs. This study has been made for exposing that, the standarts for SMEs and the developments in national and international areas have been perceived by accountants.Accounting Standarts? historical development, the countries and the foundations who are competent about standarts, the legal arrangements which support using the accounting standarts, SMEs and their importance for countries? economies, the scope of ?IFRS for SMEs and its differences from whole IFRS set have been taken up in this study.An imaginary firm has been formed and some arrangements have been produced on this firm?s various accounting entries. These entries were made using extant rules and accounting standarts seperately. Then the numbers of these entries were compared in financial reports.For his study, a public survey was applied to two-hundred accountants who are the members of ISMMMO. It has been about probable changes which will appear when they will use ?IFRS for SMEs? and its reflections on their job.Accountants who joined this public survey have supported ? The International Financial Reporting Standarts? ? probable effects on SMEs and their jobs. But this public survey have seen that many accountants have not known any information about IFRS and it?s very anxious situation about their jobs. It has been put forward that the studies about giving information for IFRS have been not enough.