Türkiye ile Bosna Hersek’in Muhasebe Standartları, Düzenlemeler ve Düzenleyici Kurumlar Açısından Karşılaştırılması

Abstract

In the globalisation process, rapid economic developments in the competitive environment have revealed the need for changes in accounting practices. As a result of efforts to create a common language in accounting, International Financial Reporting Standards have entered into force and efforts to adapt rapidly by countries continue. Bosnia and Herzegovina and Turkey are among these countries that implement International Financial Reporting Standards. In this study, Turkey and Bosnia and Herzegovina accounting practices are comparing the similarities and differences. Although both countries apply the International Financial Reporting Standards, the uniform chart of accounts structure differs.