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  • Article

    Postponement Of Bankruptcy In Turkish Capital Stock Companies

    In September 2008, it was announced that Lehman Brothers Investment Bank was filing for bankruptcy after the Federal Reserve Bank turned down its request to provide financial support to the once giant financial institution.
    TurkeyInsolvency/Bankruptcy/Re-Structuring
    Bener Law Office
    Bener Law Office
  • Article

    Characteristics Of International Commercial Cases

    TurkeyStrategy
    Birsel Law Offices
    Birsel Law Offices
  • Article

    Communiqués Recently Published By Capital Markets Board On Information Systems Management And Independent Audit Of Information Systems

    On January 5, 2018, Capital Markets Board ("Board") published 2 (two) new communiqués; (i) Communiqué on Information Systems Management numbered VII-128.9 ("Communiqué numbered VII-128.9") and ...
    TurkeyAccounting and Audit
    Eryurekli Law Office
    Eryurekli Law Office
  • Article

    Turkish Sustainability Reporting Standards (TSRS) And Scope Of Application Of TSRSs Were Puslished In The Official Gazette

    In the Official Gazette dated 29.12.2023 and numbered 32414, the Public Oversight, Accounting and Auditing Standards Authority (POA) announced the Turkish Sustainability Reporting...
    TurkeyGovernment, Public Sector
    Egemenoglu
    Egemenoglu
  • Article

    Critical Development For The Turkish Business Landscape: Scope Of The Sustainability Reporting Standards Unveiled

    In a significant development for Turkey's business environment, the Public Oversight, Accounting, and Auditing Standards Authority has issued a crucial decision concerning Turkish...
    TurkeyCorporate/Commercial Law
    CBC Law
    CBC Law
  • Article

    Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Belirtilen Eşik Değerler Yükseltildi

    6 Nisan 2024 tarihli Resmi Gazetede yayımlanan 8313 sayılı Cumhurbaşkanı Kararı ("8312 Sayılı CBK") ile bağımsız denetime tabi şirketlerin belirlenmesine ilişkin...
    TurkeyCorporate/Commercial Law
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Bulletin On The Amendments Introduced Regarding The Criteria For Determination Of The Companies Subject To Independent Audit

    "The Decree numbered 8313 Amending the Decree regarding the Determination of Companies Subject to Independent Audit" published in the Official Gazette dated 6 April 2024 and numbered 32512 has amended the Decree numbered 6434 ...
    TurkeyAccounting and Audit
    Bener Law Office
    Bener Law Office
  • Article

    Most Recent Amendments To The Decree No. 8313 On The Determination Of Companies Subject To Independent Audit

    On April 6, 2024, the Decree Amending the Decree numbered 8313 on the Determination of Companies Subject to Independent Audit ("Decree") ("Amending Decree") was published in the Official Gazette dated April 6, 2024 and numbered 32512.
    TurkeyAccounting and Audit
    Sakar Law Office
    Sakar Law Office
  • Article

    Tax System In Turkey - Other Taxes

    TurkeyAccounting and Audit
    Arthur Andersen
    Arthur Andersen
  • Article

    2018 FCPA Enforcement Actions And Highlights

    In April 2018, the DOJ closed its investigation with regard to the Insurance Corporation of Barbados Limited
    TurkeyGovernment, Public Sector
    ELIG Gürkaynak Attorneys-at-Law
    ELIG Gürkaynak Attorneys-at-Law
  • Article

    Debt Enforcement Tips In Turkey

    A foreign creditor has the right to initiate a lawsuit or an enforcement proceeding against a debtor in Turkey even if there is no reciprocal agreement between Turkey and the creditor's own jurisdiction.
    TurkeyGovernment, Public Sector
    Güner Law Office
    Güner Law Office
  • Article

    Bağımsız Denetim Eşiklerinde Değişiklik Yapıldı

    17 Mart 2026 tarihli Resmî Gazete’de yayımlanan 11066 sayılı Cumhurbaşkanı Kararı ile, bağımsız denetime tabi şirketlerin belirlenmesine ilişkin eşiklerde değişiklik yapılmıştır.
    TurkeyAccounting and Audit
    Kolcuoglu Demirkan Koçakli
    Kolcuoglu Demirkan Koçakli
  • Article

    An Indispensable Tool In Business Life: Promissory Note

    This article is intended to provide its readers with general information on the validity and enforceability of promissory notes (or bonds) under Turkish Law.
    European UnionFinance and Banking
    Akdogan Uslas Attorneys at Law
    Akdogan Uslas Attorneys at Law
  • Article

    Bağimsiz Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapilmasina İlişkin Karar

    Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar 01 Mayıs 2025 Tarihli ve 32887 Sayılı Resmî Gazete'de yayımlanmıştır.
    TurkeyCorporate/Commercial Law
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
  • Article

    Group Companies Under The Trade Registry Regulation

    Turkish Commercial Code No. 6102 regulates the principles regarding group companies under Articles 195 to 209 for the first time in Turkish law.
    TurkeyAccounting and Audit
    Erdem & Erdem Law
    Erdem & Erdem Law
  • Article

    Turkey Updates Independent Auditing Standards

    Turkey's Public Oversight, Accounting and Auditing Standards Authority has updated a range of Independent Auditing Standards.
    TurkeyAccounting and Audit
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Recent Securities Developments

    The Capital Markets Law is the primary legislation governing the Turkish capital markets. The Capital Markets Board, the independent governmental authority regulating and monitoring capital market activities through issuance of regulations and communiqués, prepared a bill for amending the Capital Markets Law with a view to bringing it in line with the relevant European Union legislation.
    TurkeyFinance and Banking
    Hergüner Bilgen Üçer Attorney Partnership
    Hergüner Bilgen Üçer Attorney Partnership
  • Article

    Amendments To The Decision On The Determination Of Companies Subject To Independent Audit

    The Presidential Decree No. 9774, published in the Official Gazette dated May 1, 2025 and numbered 32887, introduced significant changes to the Decision on the Determination of Companies Subject to Independent Audit dated November 29, 2022 and numbered 6434.
    TurkeyCorporate/Commercial Law
    Bener Law Office
    Bener Law Office
  • Article

    BAĞIMSIZ DENETİME TABİ ŞİRKETLERİN FİNANSAL TABLOLARININ ENFLASYONA GÖRE DÜZELTİLMESİ HAKKINDA DUYURU

    Kamu Gözetimi Kurumu tarafından yapılan 23 Kasım 2023 tarihli duyuru kapsamında, 29 Ocak 2022 tarih ve 31734 sayılı Resmî Gazete'de yayımlanan 7352 sayılı Vergi Usul Kanunu ile Kurumlar...
    TurkeyTax
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
  • Article

    Bağımsız denetim eşikleri yükseltildi

    Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar, 17 Mart 2026 tarihinde Resmi Gazete'de yayımlanarak yürürlüğe girmiştir.
    TurkeyCorporate/Commercial Law
    Paksoy
    Paksoy

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