BÜYÜK VE ORTA BOY İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDI (BOBİ FRS): LİTERATÜR İNCELEMESİ (2018-2021).

In Turkey, 3767 non-public entities that are subject to independent audit but do not adopt full set Turkish Financial Reporting Standards, prepare their financial statements in compliance with Financial Reporting Standard for Large and Medium Sized Entities (FRS for LMEs). In this paper, a literature review covering the period 2018-2021 is compared with the period 2016-2017. The findings show that papers published for the period 2018-2021 focus more on the specific sections of FRS for LMEs rather than covering an overview of it; most papers adopt a comparative approach considering the multiple accounting regulations in Turkey, and most are practice-based. [ABSTRACT FROM AUTHOR]