The effect of SME-Turkish Financial Reporting Standards on the financial tables and an investigation in SMEs in Gaziantep

The effects of globalization today with Small and Medium Sized Enterprises (SMEs), as a result of the rapid development of information technology, exports and imports increased, and investors in the international arena has become easier to find. In addition, rapid technological developments in world markets as easily as large enterprises, SMEs provide the opening. Prepared by the international financial reporting Standards (IFRS), international accounting standards Board (UMSK), all these developments in mind, set a more simplistic accounting for SMEs. The IFRS for SMEs was published in July 2009. In the study, General information about SMEs, SME financial reporting standards IFRS for SMEs situated on the descriptions. In addition, the IFRS for SMEs to Brazil-tep ' has been found in the financial tables to applicability and effect. In The Research; The impact of IFRS for SMEs of the financial tables, the results of the survey made for the guage and graphics. The result obtained in the last part of the thesis. Keywords: the SMEs, the IFRS for the SMEs, Financial Statements.