Büyük ve orta boy işletmeler için finansal raporlama standardi (BOBI FRS): muhasebe eğitimcileri ve uygulayicilarina yönelik bir araştirma
Financial Reporting Standard for Large and Medium Size Enterprises (BOBI FRS): A Research on Accounting Educators and Practitioners

Summary/Abstract: Financial reporting standards have become more important in the preparation of financial statements in a convenient, comparable and reliable manner and in ensuring language unity in reporting. In many countries, especially in European countries, the International Financial Reporting Standards (IFRS) set and local financial reporting standards are used. In this regard, the need for local financial reporting standards has emerged for the companies that are subject to independent audit but not apply Turkish Financial Reporting Standards (IFRS) in Turkey. For this purpose, the Financial Reporting Standard for Large and Medium Size Enterprises (BOBI FRS) was published on 29 July 2017 with the Communiqué No: 30138 and entered into force on 1 January 2018. The main purpose of this study is to examine the historical background of BOBI FRS and to determine the opinions of accounting educators and practitioners about the BOBI FRS. In this context, we prepare a questionnaire by reviewing the literature and reach to 283 valid samples. The questionnaire consists of two parts. In the first part, 30 (5-point Likert-type) questions were asked to the participants in order to measure the opinions and thoughts of accounting educators and practitioners about BOBI FRS. In the second part of the questionnaire, there are demographic questions and 7 general questions about BOBI FRS.

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