GLOBALLEŞME SÜRECİNDE MUHASEBE ALANINDAKİ GELİŞMELERE ÜLKEMİZİN UYUMU

Globalization trend that spread widely in the world of economical and technological development has provided many values to be shares at international levels, by raising the borders of the countries. Globalization trend continuing in the world has effected our country directly. In this manner, our establishments run abroad and foreign establishments run in our country. Accounting practices in our country have differences due to the legal arrangements. On the other hand, our accounting practices are under the effect of tax regulations. Prepared financial schedules do not show the real situation of the establishments and present important differences, compared with international practices. In the process of globalization, our country needs a common accounting language either at national level or at international level. This common language can be provided with national accounting standards which is harmonious with international accounting standards. In this manner, in the process of globalization, accounting profession has begun to gain importance together with the developments in the fields of economical, social, financial and information technology and also has come to an effective level within society and business life, together with its legal identity. In order to be able to adapt developments in the world, professional trainings of Accounting Professionals have gained much importance.