The Comparison of accounting standards of Turkey with the accounting applications of our country and a research in the lodging establishments in Antalya region

Xlll SUMMARY THE COMPARISON OF ACCOUNTING STANDARDS OF TURKEY WITH THE ACCOUNTING APPLICATIONS OF OUR COUNTRY AND A RESEARCH IN THE LODGING ESTABLISHMENTS IN ANTALYA REGION In rapidly globalizing world economy accounting data is prepared not only for informing the shareholders, but also providing the necessary information to the third parties in a clear and understandable form. International standardization and globalization in the world of accounting are important for the firms in the simplification of implementation. In a system, where standardization exists, it gets easier to understand and interpret the accounting procedures such as registration and classification. In the international level, the implementation of a monotone accounting system provides the accord of account and term, the understandability and reliability of financial statements of the international organizations. The international harmony of our country is closely related with the relevancy between legal arrangements and international implementations. For this reason, this relationship is the most considerable factor in the concern of harmony. Today, in our country, accounting implementations are considerably based on the tax laws. SPK effect, in a certain extent, continues especially related with the presentation of financial statements. Between these two laws there exists some repetitions and contradictions. In our country, the achievement of realization of accounting information production function would be applicable primarily to form the accounting standards and their monotonous implementation. In order to respond this need, TMUDESK is founded by TURMOB in 1994 with the aim of taking the businesses and the other establishments in action in the whole country and of installing oneness in the accounting principles. For this purpose, TMS (Accounting Standards of Turkey) is published by TMUDESK (The Council of Accounting and Supervision Standards of Turkey). In the scope of the study, are presented the comparison of TMS, which do not have the obligation of implementation in our country, with the arrangements directing the accounting implementations (MSUGT and SPK); moreover, as an application of this comparison a survey realized in the lodging establishments in Antalya.