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Article
Keeping Of Commercial Books In Electronic Form
A new amendment to Turkey's commercial books regulation has been published, introducing changes to the requirements for maintaining electronic records of business documents unrelated to enterprise accounting. The Amendment Communiqué modifies existing provisions governing digital record-keeping obligations for commercial entities.
TurkeyAccounting and Audit
Tunc Firat Dereli Attorney Partnership
Article
Key Amendments To The Communiqué On Commercial Books
The Communiqué Amending the Communiqué on Commercial Books ("Communiqué"), published in the Official Gazette dated 10 July 2025 and numbered 32952, introduces several amendments to the Communiqué on Commercial Books published in the Official Gazette dated 19 December 2012 and numbered 28502.
TurkeyCorporate/Commercial Law

Bener Law Office

Monthly Tax Report 2024-04

The 2024/April issue "BDO Denet Monthly Report " where we bring together the publications prepared by BDO Turkey's experienced team has been published!

TurkeyAccounting and Audit

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Monthly Tax Report 2024-06

The 2024/June issue "BDO Denet Monthly Report " where we bring together the publications prepared by BDO Turkey's experienced team has been published! You can find many important current tax developments...

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Code Of Ethics For Professional Accountants Published

The Code of Ethics for Independent Auditors (Including Independence Standards) ("Code of Ethics") entered into force after publication in the Official Gazette dated 22 September 2019 and No. 30896.

TurkeyAccounting and Audit

Esin Attorney Partnership

Extension Of The Temporary Period For Calculations Under Article 376 Of The Turkish Commercial Code

Turkish Commercial Code amendments extend the deadline for excluding certain losses and expenses from capital loss calculations, providing companies additional time to manage foreign exchange losses, lease expenses, depreciation, and personnel costs in their financial assessments.

TurkeyAccounting and Audit

Bener Law Office

Public Oversight Accounting And Auditing Standards Authority Empowered To Determine Turkish Sustainability Reporting Standards

On November 2021, the IFRS Foundation announced the formation of the International Sustainability Standards Board ("ISSB") under the IFRS Foundation at COP26...

TurkeyAccounting and Audit

Pekin Bayar Mizrahi (in alliance with Norton Rose Fulbright)

Turkish Sustainability Standards

On November 2021, the IFRS Foundation announced the formation of the International Sustainability Standards Board ("ISSB") under the IFRS Foundation at COP26, the UN global summit to address climate change.

TurkeyAccounting and Audit

Pekin Bayar Mizrahi (in alliance with Norton Rose Fulbright)

Turkey Enacted New Standards On Review Engagements And Assurance Engagements

Turkey's Public Oversight Accounting and Auditing Standards Authority has enacted "ISRE 2400 Engagements to Review Historical Financial Statements" and "ISAE 3000 (revised) Assurance Engagements Other than Audits ...

TurkeyAccounting and Audit

Moroglu Arseven

Turkey Introduces New Financial Reporting Standard For Large And Medium-Sized Companies

Turkey has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.

TurkeyAccounting and Audit

Moroglu Arseven

Turkey Revises Accounting Principles On Mergers Of Establishments Subject To Joint Control

Turkey has revised accounting principles for mergers of establishments which are subject to joint control, eliminating uncertainty about this issue and ensuring consistency in practice.

TurkeyAccounting and Audit

Moroglu Arseven

Türkiye Raises Thresholds For Mandatory Sustainability Reporting

The Public Oversight, Accounting and Auditing Standards Authority published a decision (“Amending Decision“) in the Official Gazette number 33139 on 16 January 2026, amending the Board Decision...

TurkeyAccounting and Audit

Moroglu Arseven

Significant Principle Decision From The Capital Markets Board Regarding Commercial Books In Electronic Form

The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Business in Electronic Form was published in the Official Gazette dated February 14, 2025 and numbered 32813, with its effective date set as July 1, 2025.

TurkeyCorporate/Commercial Law

Acar & Ergönen Attorney Partnership

The Communiqué Amending The Communiqué On Keeping Non-Accounting Commercial Books Of Enterprises In Electronic Form Has Been Published

The Communiqué Amending the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form ("Amendment Communique")...

TurkeyCorporate/Commercial Law

Moroglu Arseven

Activity Permits For Suspended Independent Audit Firms İn Turkey Will Not Be Cancelled Due To Auditors Leaving

Turkey's Public Oversight, Accounting and Auditing Standards Authority has declared that if an independent audit firm has its activity permit suspended, the permit will not be cancelled...

TurkeyAccounting and Audit

Moroglu Arseven

BDO Türkiye'nin deneyimli kalemleri tarafından hazırlanan yayınları bir araya getirdiğimiz "BDO Denet Aylık Bülten" in 2024/ Mayıs sayısı yayınlandı!

Vergi Bölümü Ortaklarımızdan Erdal ASLAN'ın genel bakış niteliğindeki değerlendirmesinin de yer aldığı son bir ayda yaşanan önemli...

TurkeyAccounting and Audit

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Expanding Role Of Central Bank Of Turkey In Monitoring FX Positions

With the recent amendment, Central Bank of Turkey starts to monitor the foreign currency positions of metropolitan municipalities, municipalities, public economic enterprises and universities.

TurkeyAccounting and Audit

Eryurekli Law Office

Turkey Clarifies Restrictions On Independent Auditors

Turkey's Public Oversight, Accounting and Auditing Standards Authority ("Authority") has softened restrictions for individuals working as independent auditors.

TurkeyAccounting and Audit

Moroglu Arseven

Recent Changes Regarding The Determination Of Companies Subject To Independent Auditing

The Decision Amending the Decision on Determination of Companies Subject to Independent Auditing ("Amendment Decision") was published in the Official Gazette dated March 17, 2026.

TurkeyCorporate/Commercial Law

Gün + Partners

Revised Bulletin Text Amendments To The Communiqué On Keeping Commercial Books In Electronic Form

The Communiqué Amending the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form ("Communiqué"), published in the Official Gazette dated 14 August 2025...

TurkeyCorporate/Commercial Law

Bener Law Office

Showing 1–20 of 190 results

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