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With globalization, not only limit is lifted between the countries, but also capital and information barriers are lifted. So, financial information is needed for making performance assessment and transferring the scarce resources to efficient and effective field. But, this financial information does not allow the analysis and making comparisons wherefore different information are obtained from country to country as a result of the application of different accounting policies. International financial statements which is unique and prepared by a common measure can be used as a basic guidance in the decision-making by existing and potential investors. Issuing TMS/TFRS set which is fully compliant with IAS and IFRS, the application has been made mandatory for all businesses in our country under the new TTK (Turkish Commercial Code) which came into force on January 1, 2013. In this respect, all companies will start preparing financial statements by TMS/TFRS. There are important differences between Turkish tax legislation-the accounting practices of public notification and TMS/TFRS. The accounting training is crucial for minimizing the difference between the basic tax legislation and TMS/TFRS and meeting the expectations of business and the environment by qualified human resources which is most important resource for practising TMS/TFRS effectively and fully on the company. Ozet Kuresellesme ile ulkeler arasindaki sinirlar kalkmamis, ayni zamanda emek, sermaye ve bilgi onundeki engellerde kalkmistir. Bu baglamda kit kaynaklarin etkin ve verimli alana aktarilmasi, performans degerlendirmelerinin yapilabilmesi icin mali bilgilere ihtiyac duyulmaktadir. Bu baglamda ulkeden ulkeye farkli muhasebe politikalari uygulamalari sonucunda elde edilen mali bilgiler analiz ve karsilastirma yapilmasina izin vermemektedir. Uluslararasi tek ve ortak bir olcute gore hazirlanmis mali tablolar mevcut ve potansiyel yatirimcilarin karar almasinda temel yol gosterici olarak kullanilabilecektir. Bu baglamda ulkemiz 1 Ocak 2013 tarihi ile yururluge giren yeni TTK ile UMS/UFRS (Uluslararasi Muhasebe Standartlari/Uluslararasi Finansal Raporlama Standartlari) ile tam uyumlu TMS/TFRS’yi (Turkiye Muhasebe Standartlari/Turkiye Finansal Raporlama Standartlari) butun isletmelere uygulama yukumlulugu getirmistir. Bu baglamda butun isletmeler finansal tablolarini TMS/TFRS’ye gore hazirlamaya baslayacaklardir.  TMS/TRFS ile Turk vergi mevzuati-muhasebe sistemi uygulama genel tebligleri arasinda onemli farkliliklar bulunmaktadir. TMS/TFRS ve vergi mevzuati arasindaki temel farklarin minimize edilmesi ve TMS/TFRS’nin isletmelerde etkin ve eksiksiz uygulanabilmesinde en onemli kaynak olan nitelikli insan gucunun isletmelerin ve cevresinin beklentilerini karsilayacak “muhasebe egitimi” buyuk onem tasimaktadir. Bu baglamda Turkiye’de yururluge giren TMS’ye gore muhasebe egitiminde yapilmasi gereken degisiklikler aciklanmaya calisilacaktir.

uluslararası i̇nsan bilimleri dergisi

Expectations of today’s accounting education according to Turkey Accounting / Financial Reporting Standarts&lt;p&gt;Türkiye Muhasebe/Finansal Raporlama Standartlarına göre günümüz muhasebe eğitiminden beklentiler