Perceived Level By Practitioners (SM, SMMM, YMM) Of The Innovations On Accounting Applications That 6102 Numbered Turkish Commercial Code Brings: Local Research In Konya

All companies public or closed are obligated IASB (International Accounting Standards Board) published by, International Financial Reporting Standards (IFRS) compliant with the Turkish Accounting Standards (TAS) apply accounting and financial reporting issues 1 July 2012 entered into force on the date of with Along with Turkish Commercial Code numbered 6102. Companies as well as the control elements and accounting professionals has taken on new responsibilities. But the new Turkish trade law in practice, can be perceived in different ways by professionals. The purpose of this study is to put how perceived by professional accountants innovation of the Turkish Commercial Code numbered 6102 financial statements, independent auditing and bookkeeping obligations. For this purpose, the members of the profession who are 65 people reached of those 34 of them have answered the survey. The data obtained were analyzed by using SPSS 15.0 statistical package program. As a result of this analysis the following conclusions. The Turkish Commercial Code numbered 6102 financial statements, independent auditing in the field and bookkeeping obligations of innovation The number of respondents who believe that is right and necessary is more than the number of participants who thought it was wrong and unnecessary. According to the opinions of members of the profession professions do not show differences article 1(For financial statements it is important and necessary to show all of the company s commercial assets, liabilities, prepaid expenses with proceeds received in advance of the technical term seperator term accounts with all income and expenses) on the outside of the innovations introduced in the financial statements. All of the accountants and Certified Public Accountants joined this article. All of the chartered accountant didn’t joined this article. Professionals are almost the same levels of detection of changes the new Turkish Commercial Code. Participants supported the changes to the Turkish commercial law for Amendment in the field of independent auditing and increase the transparency of financial statements the rise of companies that make the capital investment. The code numbered 6102 is a contemporary law and focuses on corporate governance, respects transparency.