Integratıon Wıthin the EU Accountıng Professıon

Şevki Çelik
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Abstract

Integration Within the EU Accounting ProfessionNot 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 odakliliktan 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.
欧盟会计专业内部的整合不接受全球化,因为国际财务报告准则的良好实践从一开始就只是跨国公司的共同实践,这意味着要置身于世界进步的成功之外。我国的资本市场已经变得更加透明,会计准则对于会计、税收等方面的规定,要摆脱国际财务报告准则必须是合适的。会计是日益激烈的竞争环境和新兴技术的最大贡献者。技术发展和信息技术在企业中的应用以各种方式影响着会计行业。会计师和纳税人本身作为一个风险管理者(企业)必须学会如何在经济危机中维持,他必须做好在更长时间的经济危机中履行职责的准备。与欧盟国家进行了研究,加入欧盟进程是我国在候选国中最重要的目标之一。现在,在经济边界消失后,会计准则的统一与和谐将在全球化的世界中提供,会计更容易理解和透明度将意味着信心。从这个意义上说,土耳其大国民议会对改善和协调欧盟机构(如TMUDESK)建立和工作的财务法规、会计标准的贡献,对合规性研究产生了积极影响。然而,这是一个很长的路要走,但它不应该被忽视。会计标准的统一和提供共同努力组合的工作将在中期带来许多问题,特别是在税收政策方面。各国独特的文化、商业关系、税收政策、增值信息,甚至许多问题,如地理差异,都应该在随后的几年里在几十个试图摆脱一些困难的先驱者面前种下共同点。所有这些挑战,有关国家的欧盟共同标准,执行这一进程的准备情况,都需要广泛的培训和信息。这必须在我国通过建立欧盟通信或信息服务培训中心来完全实现。
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