BIBLIOGRAPHY OF THESES IN THE FIELD OF FINANCIAL REPORTING STANDARD FOR LARGE AND MEDIUM-SIZED ENTERPRISES (BOBI FRS)

Abstract

BOBI FRS has been implemented since 1 January 2018 and a total of 14 theses with access in this area have been reached as a result of the search on the website of YOK National thesis Center. Bibliography of the data obtained from the said site has been done and in the findings part of the research, the distribution of graduate theses according to universities and thesis advisors and classification according to the information on thesis subjects etc.has been made. Some of the theses about BOBI FRS were completed by a survey study and some of them were made by comparing BOBI FRS with TPL or TAS / TFRS. This study, in which various information about the content of theses is presented, is important for providing preliminary information to the researchers who will be doing studies on BOBI FRS as well as directing their fields of study.