In today's world, where knowledge is generated at an unprecedented pace and the impact of economic and technological transformations on businesses becomes increasingly evident, accounting has evolved beyond a system that merely records and reports financial information. It has become a strategic discipline that guides decision-making processes, enhances corporate transparency, and supports sustainable development. Developments in digitalization, International Financial Reporting Standards (IFRS), sustainability, climate change, artificial intelligence, and corporate governance have made it imperative for accounting science to continuously renew itself and to be examined from diverse perspectives.

With this understanding, the book “Current Issues in Accounting” has been prepared to address a broad spectrum of current and emerging topics in accounting. The chapters examine fundamental issues shaping both the present and future of the accounting profession, including professional ethics and ethical challenges, contemporary costing approaches, investment incentives and accounting practices, accounting theories, financial reporting standards and disclosure requirements, carbon accounting, accounting education and the regional dynamics of the profession, corporate sustainability and assurance services, practical applications of accounting errors, artificial intelligence-supported auditing processes, accounting information quality within the IFRS framework, and the tax and financial implications of the revaluation of property, plant, and equipment. By adopting diverse theoretical and practical perspectives, this book not only explains contemporary developments but also presents the evolving dynamics of the accounting profession, its technological transformation, and its sustainability-oriented approach within a rigorous scientific framework.

This volume has been made possible through the valuable contributions of distinguished scholars from different universities, each of whom has produced significant academic work in their respective fields of expertise. We believe that this book will serve as a valuable reference source for academics, postgraduate students, accounting professionals, independent auditors, accounting and finance managers, and practitioners who seek to follow current developments, gain new perspectives, and establish a foundation for future research.

Finally, we would like to express our sincere gratitude to all chapter authors for generously sharing their knowledge and expertise in the preparation of this book. We also extend our heartfelt appreciation to Dr. Kürşad Özkaynaklar of Özgür Publications, together with all members of the publishing team, for their invaluable support and dedicated efforts throughout the publication process.