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Integratıon Wıthin the EU Accountıng Professıon

Sevki Celik
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Sevki Celik: THE RUSSIAN ACADEMIC JOURNAL

The Russian Academic Journal, 2015, vol. 31, issue 1

Abstract:

Integratıon Wıthin the EU Accountıng ProfessıonNot to accept globalization in relation to the IFRS ‘good practice being in common practice from the beginning only by multi-nationalcompanies, means to stay outside of the advancements uccuring in the world. Our country has become more transparent capital markets,accounting standards for accounting, tax odaklılıktan get rid of IFRS must be appropriate. Accountant is the largest contributorto the increasing competitive environment, to emerging technology. Technological developments and information technologies usedin enterprises in various ways affect the accounting profession. Accountants, and a taxpayer himself as a risk manager (the business)must learn how to maintain the economic crisis, he must be prepared to carry out his duties at the time of a longer economic crisis.Studies have been made with the EU countries, and the EU accession process is one of the most important goals for our countryamong the candidate countries. Now, after the economic borders have disappeared, unity and harmony in accounting standards isto be provided in a globalizing world, accounting for around easier comprehensibility and transparency will mean confidence. Inthis sense, contribution of Turkey’s Grand National Assembly of Turkey to improvement and harmonization efforts by the financialregulations, accounting standards for establishment and work of EU institutions such as TMUDESK, positively affect compliancestudies. However, it is a long way to be taken but it should not be ignored at all.Harmonization of accounting standards and work to provide a common combination of efforts would bring about many problemsin the medium term, in particular, in taxation policies. Countries’ unique cultures, and business relations, taxation policies, valueadded in formation, or even many issues, such as geographic differences - the common denominator should be planted in subsequentyears in front of dozens of pioneers trying to get rid of a few of the difficulties. All of these challenges, the EU common standards inthe countries concerned, readiness to implement the process, requires extensive training and information. This must be fulfilled inour country completely by establishing training centers in EU communications or information service.

Keywords: European Union, International Accounting Standards, Harmonisation of Accounting Profession. (search for similar items in EconPapers)
Date: 2015-06-17
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