DETERMINATION OF AWARENESS AND FAMILIARITY LEVELS ABOUT THE BIG AND MEDIUM-SIZED ENTERPRISES FINANCIAL REPORTED STANDARDS BY PROFESSIONAL ACCOUNTANTS: EVIDENCE FROM BALIKESIR PROVINCE

The development and changes in the framework of financial reporting affects changes in professional accountants’ standards. Changes in standards require professionals to update their knowledge and what they learned. Accounting practices made by the professional accountants who cannot update themselves by the regulations brought by the new standards lead to some confusion and inaccuracies. In this case, the attitudes and perceptions of professional accountants towards new standards require them to update their past knowledge. The awareness and familiarity of the Financial Reporting Standards (FRS) is important for this purpose by professional accountants. From this point of view, in this study, it was determined the level of awareness and familiarity of Big and Medium-Sized Enterprises Financial Reported Standards by professional accountants who are the members of the Chamber of Certified Public Accountants of Bal？kesir province