An empirical assessment of financial reporting standards in Nigde

// ABSTRACT IN ENGLISH: Different applications of the regulations and rules related to accounting cause several problems to professional accountants in Turkey. In order to stop these different applications, accounting and financial reporting standards were issued in Turkey. However there are still some problems as some parts of the document are a translation so understanding and application are still difficult. Moreover, occupational groups have not got enough information and background about these standards. In accordance with the aim of the study, it is important to determine and evaluate educational level, working experience and marital status of occupational groups and try to understand these groups' perspective on accounting and financial reporting standards in Turkey. In this study, we determine the general approach to these standards of professional accountants in Nigde.