Measuring the level of awareness and knowledge of university students about Turkey Accounting and Financial Reporting Standards: Sample of Bilecik Şeyh Edebali University

Firms have turned to international investments in consequence of rapid improvement of globalization and information technologies. The firms which invest to different countries, have had to prepare financial statement according to both accounting application of the countries which they invest and accounting application of their own countries. Therefore, many countries in the world have entered to convergence tendency with international accounting standards, accounting applications so that their financial statement to be clear, lucent, confidental and analogous, appropriate, understandable. In Turkey, according to Turkish code of commerce as per 01.01.2013, all firms their accounting records and financial statements which they prepare according to these records, education of both members of profession and our students who think professing accountig job, have importance for correct applicability of accounting standarts which are prepared on the basis of Turkish Accounting/Financial Rapording. International Accounting standards are completely different from available applications and in a constantly evolving structure. How General Communigue on Accounting System Application and Uniform Accounting plan revolutionised the whole accounting system training and literature, these standards' application has created a change like this. Accounting standards have been gotten off the ground within inuring to the benefit of Turkish code of commerce in Turkey since 2013, to. There are diffirences between accounting applications which occurs in conseguence of harmonization studies and available accounting applications. It is necessary to raise awareness the candidates of profession about these differences in scholl term. This study has been done to reveal the differences on information and perception level of the students who study in department and program of accounting training about Turkish Accounting Standards. In canseguence of the research, meaningful differences have occured about perception for accounting standards between the students who want to profess accounting job after graduation and the students who are less relevant and the students who are more relevant for accounting job, the students who have internship and job experience, between the sophomeres and final year students. Key words: Turkish accounting standards, International accounting and financial raporting standard, Accounting training, TMS/TFRS training, TMS/TFRS awareness.