Examination of Graduate Thesis on Kümi FRS

Abstract

Studies on accounting standards in the world and in our country continue to be updated and in line with the needs. “Financial Reporting Standard Draft for Small and Micro Enterprises” (KÜMİ FRS)” has been published for companies that are not within the scope of independent auditing in our country. The KÜMİ FRS draft was submitted to the public opinion by the Public Oversight Authority (KGK) in 2019. It is expected to cover 01.01.2022 and the following accounting periods. The subject of KÜMİ FRS, which we will see with practical examples in the near future, is important for many businesses. Bibliometric analysis is required in order to see the progress of the studies in a field. In this study, it is aimed to draw attention to the place and importance of the subject of KÜMİ FRS, which has been on the agenda for several years, by examining the postgraduate thesis studies related to KÜMİ FRS. Study; It includes postgraduate theses written in KUMI FRS between 2019-2022 at the National Thesis Center of the Council of Higher Education. Completed studies have been extensively examined by the content analysis method. Theses; Years, universities, department, advisor titles, the gender of the thesis authors, the language in which the thesis was written, and the purpose of the theses, methodology, the sector in which the research was conducted, keywords, number of pages, the results of the research were given and their distribution was examined. In the Higher Education Council (YÖK) National Thesis Center, the words "KÜMİ FRS" were searched by subject, index, summary and thesis name and 9 theses were found. 9 theses written between 2019-2022 (until July 2023) were examined and the most studied subjects were; It was determined that it was compared and harmonized with TFRS, BOBI FRS, MSUGT, VUK. In this study, it is aimed to evaluate the reference and focus points for future studies by examining postgraduate studies on KÜMİ FRS. In addition, since the subject of KÜMİ FRS is a new application area, it is aimed that this study will contribute to later researchers.