Industrial perception of accounting standards: Case study for marble enterprises

The purpose of this research is to investigate at which level the perception of IFRS-6 exploration and evaluation standards are being used on marble enterprises which are recorded in the trade enrollment of Afyonkarahisar province. In this study a research was conducted for detecting towards effects of international accounting principles and arrangements of IFRS-6 on marble enterprises operating in Afyonkarahisar province. The survey questions which were applied to 30 mine companies are prepared considering the referances of international accounting principles and arrangements of IFRS-6. Collected datas were tested by SPSS programme. According to the results at the end of the research; accountant of mine companies have the perception about impotance of IFRS-6 however; there are sort of lacunas detected in the implementation or the execution of these principles. Key Words: International Accounting Standards, Marble, IFRS-6 Perception