THE RUSSIAN ACADEMIC JOURNAL » Архив номеров » Volume 31, issue 1 » Публикация

Аннотация Integratıon Wıthin the EU Accountıng Professıon
Not to accept globalization in relation to the IFRS ‘good practice being in common practice from the beginning only by multi-national
companies, 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 contributor
to the increasing competitive environment, to emerging technology. Technological developments and information technologies used
in 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 country
among the candidate countries. Now, after the economic borders have disappeared, unity and harmony in accounting standards is
to be provided in a globalizing world, accounting for around easier comprehensibility and transparency will mean confidence. In
this sense, contribution of Turkey’s Grand National Assembly of Turkey to improvement and harmonization efforts by the financial
regulations, accounting standards for establishment and work of EU institutions such as TMUDESK, positively affect compliance
studies. 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 problems
in the medium term, in particular, in taxation policies. Countries’ unique cultures, and business relations, taxation policies, value
added in formation, or even many issues, such as geographic differences - the common denominator should be planted in subsequent
years in front of dozens of pioneers trying to get rid of a few of the difficulties. All of these challenges, the EU common standards in
the countries concerned, readiness to implement the process, requires extensive training and information. This must be fulfilled in
our country completely by establishing training centers in EU communications or information service.