A practice on the detection of perception level of small and medium sized enterprises accounting standards by the accounting occupational groups in the TFRS frame: Sample of Marmara region

International Financial Reporting Standards published by International Accounting Standards Board are used by trade companies and other financial institutions operating in money and capital market. Since it is difficult to apply these standards for small and medium enterprises, having a great importance in national economy, independent Small and Medium Enterprises (SME) standards were prepared by International Accounting Standards Board and were published on 9th of July in 2009. The standards prepared for small and medium enterprises are simplified from of full Set International Financial Reporting Standards and they meet the needs of companies using financial reports. It attributes, simplification, and usefulness. Good and quality financial reporting made simple by IFRS for SME?s. Segment reporting, interim reporting, earning per share, insurance and asset held for sale in International Financial Reporting Standards are omitted, where International Financial Reporting Standards have options SMS?s IFRS?s include only simple option and recognition and measurement are simplified, disclosures are reduced. To be able to apply International Financial Reporting Standards for small and medium enterprises informing small and medium enterprises about standards and applying standards properly will be accomplished by the competence and awareness of accountants. There are some suspicious about how they are applied by accountants. This research focuses on how much the Turkish accountants aware of published International Financial Reporting Standards, how much they used their knowledge in daily applications, and expose the differentials between the accountants in different regions. As a main focus of the study a survey had been conducted on accounting profession to investigate the thoughts and expectations of accounting profession towards the applicability of the International Financial Reporting Standards in Turkey at Marmara Region.This study aims at making a statement about Full set International Financial Reporting Standards published by International Accounting Standards Board and IFRS for SME and evaluating the readiness of small and medium enterprises by and awareness survey applied to accountants. In the research part of the study, contribution of IFRS for SME to the accounting profession, accountants? information level about IFRS for SME and applicability of IFRS for SME will be questioned. This study has been devised in order to assess to what degree the personnel in the accounting business are knowledgeable about the Turkish Financial Reporting Standards which they will be applying from 2013, and also to determine the possible factors to affect those personnel during the application of these standards. Universe of the study consists of the people in the accounting business in Marmara Region. Face to face surveys with the forms have been carried out and the results have been evaluated with IBM SPSS Statistics 20 Program. According to the survey results analyzed with Chi-Square and Independent Sample T-Test, considerable statistical differences among the members of the job (in terms of sex, work form, level of education, age, professional experience and title) have been identified. Key Words: Turkish Financial Reporting Standards (TFRS), International Financial Reporting Standards (IFRS), Small and Medium Size Enterprises Accounting Standards (SME TFRS)