DERAN, Ali Niğde Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey , ERDURU, İncilay Niğde Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Uluslararası Ticaret ve Lojistik Yönetimi Bölümü, Turkey , SÜRER, Atilla Niğde Üniversitesi - Sosyal Bilimler Enstitüsü, Turkey

A RESEARCH ON DETERMINATION OF KNOWLEDGE LEVEL OF MEMBERS OF ACCOUNTING PROFESSION ABOUT IAS 23 BORROWING COSTS

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Borrowing costs are such costs as foreign sources of interest, exchange rate differences, ma-turity differences, and commission expenses of enterprises in order to maintain and compete. The purposes of this study is to clarify accounting of the cost of borrowing in accordance with Turkey Accounting Standard No. 23 (IAS 23) and to determine knowledge levels of members of the pro- fession working independently about the standard in question. In the research ANOVA, Kruskal- Wallis and Tukey s test were utilized to establish level of knowledge of the members and whether their level of knowledge is changed by age, experience or titles. According to the analysis results, knowledge level of members of accounting profession was found to be moderate about scope of standart, commencement of capitalisation, suspension of capitalisation and cessation of capitalisa- tion. Besides, the above-mentioned issues relating to standards of their level of knowledge has been found to differ according to their age, experience and their titles.

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Borrowing Costs , IAS 23 Borrowing Costs Standard , Loan Capital , Accountant.

Erciyes University Journal Of Economics an‎d Administrative Sciences

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