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  • Article

    Information Note On The Keeping Of Company Books In Electronic Format

    The Communiqué on the Keeping of Commercial Books not related to the Accounting of the Business in Electronic Format (the "Communiqué"), prepared by the Ministry of Trade...
    TurkeyCorporate/Commercial Law
    Vardar Sanli
    Vardar Sanli
  • Article

    The Capital Markets Board's New Resolution Regarding The Electronic Commercial Book System Has Been Published

    The Capital Markets Board ("CMB"), in its bulletin dated 9 October 2025, announced through a new resolution that the requirement for notarisation of board of directors' resolutions...
    TurkeyCorporate/Commercial Law
    CBC Law
CBC Law
  • Article

    Foreign Producer Participation In Turkish Anti-Dumping Investigations

    Foreign producers participating in a Turkish anti-dumping investigation must establish interested-party status, submit a reconciled questionnaire response and maintain confidential and verifiable evidence within the applicable period.
    TurkeyInternational Law
    ASY Legal
    ASY Legal
  • Article

    Bağımsız Denetime Tabi Şirketlerin Finansal Tablolarının Enflasyona Göre Düzeltilmesi Hakkında Duyuru

    Bilindiği üzere, 29 Ocak 2022 tarih ve 31734 sayılı Resmî Gazete'de yayımlanan 7352 sayılı Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda Değişiklik Yapılmasına Dair...
    TurkeyAccounting and Audit
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Financial Reporting Principles Of Mutual Funds

    Mutual funds are obliged to prepare various reports and tables in order to fulfill their financial reporting obligations.
    TurkeyFinance and Banking
    Erdem & Erdem Law
    Erdem & Erdem Law
  • Article

    The Regulation On Small And Medium-Sized Enterprises

    The Regulation on Small and Medium Enterprises (the "Regulation") was published in the Official Gazette dated 25 May 2023 and entered into force on the same day.
    TurkeyAccounting and Audit
    Taboglu Attorneys At Law
    Taboglu Attorneys At Law
  • Article

    Turkey Amends The Rules Allowing Central Bank To Monitor Transactions Which Impact Foreign Exchange Positions

    Turkey has amended rules for the Central Bank to collect information and documents from firms, allowing it to monitor transactions which affect an entity's foreign exchange position.
    TurkeyFinance and Banking
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Future Of The Auditing Profession In Turkey

    When I graduated from Istanbul University in 1995, perhaps the most popular profession in the School of Administration was independent auditing
    TurkeyAccounting and Audit
    Mazars
    Mazars
  • Article

    What Is Inflation Accounting? How Is Inflation Accounting Performed?

    Inflation accounting is an accounting regulation implemented to ensure that financial statements reflect reality in high inflation environments.
    TurkeyAccounting and Audit
    CottGroup
    CottGroup
  • Article

    In Turkish Commercial Law The System Of Keeping Non-Accounting Corporate Books Electronically

    Radical steps have long been taken in the Turkish commercial landscape to increase transparency, reduce bureaucratic hurdles, and integrate digital transformation with corporate governance principles. The Turkish Commercial Code No. 6102 (TCC) historically regulated the maintenance, notary certification, and retention of corporate books within a traditional, physical framework.
    TurkeyCorporate/Commercial Law
    Sakar Law Office
    Sakar 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

    2023/Mart Ayı Muhtasar Ve Prim Hizmet Beyannamelerinin Verilme Süresının Uzatilmasi Hakkında Duyuru

    Hazine ve Maliye Bakanlığınca yayımlanan 25/04/2023 tarihli ve VUK-154/ 2023-5 sayılı 2023/Mart Ayı Muhtasar ve Prim Hizmet Beyannamelerinin Verilme Süresinin Uzatılmasına dair...
    TurkeyTax
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Türkiye Sürdürülebilirlik Raporlama Standartları Uygulama Kapsamını Belirleyen Eşik Değerler Güncellendi

    Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından Türkiye Sürdürülebilirlik Raporlama Standartları'nın ("TSRS") uygulama kapsamının belirlenmesinde esas alınan ölçütlere ilişkin eşik değerler yeniden belirlenmiştir.
    TurkeyAccounting and Audit
    Ozbilen Aykut Attorneyship
    Ozbilen Aykut Attorneyship
  • Article

    TÜRKİYE MUHASEBE STANDARDI 29- YÜKSEK ENFLASYONLU EKONOMİLERDE FİNANSAL RAPORLAMA (TMS 29) HÜKÜMLERİNİ UYGULAYAN SERMAYE PİYASASI KURULU DÜZENLEMELERİNE TABİ ŞİRKETLERİN "ÖZKAYNAK KALEMLERİNİN SUNUMU, TMS 29'UN İLK UYGULAMASI İLE GEÇMİŞ YIL ZARARLARININ MAHSUBU, KAR DAĞITIMI VE İÇ KAYNAKLARDAN SERMAYE ARTIRIMI" KONULARI İLE İLGİLİ YÜKÜMLÜLÜKLERİ

    Sermaye Piyasası Kurulu'nun Kurul Karar Organı'nın 28 Aralık 2023 tarih ve 81/1820 sayılı kararı uyarınca yapılan duyuru ile Sermaye Piyasası Kurulu'nun finansal raporlama düzenlemelerine tabi ihraççılar ile sermaye piyasası kurumlarının.
    TurkeyAccounting and Audit
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
    BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
  • 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

    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

    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

    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

    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
  • Showing 61–80 of 190 results

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