Konkordato, Konkordato Komiserliği ve Bağımsız Denetim Raporu Etkileşimi Üzerine Bir İnceleme: Konkordato Ön Projesi Bağımsız Makul Güvence Raporu Örneği

Year 2019, , 115 - 126, 26.08.2019

Fatma Tektüfekçi

https://doi.org/10.25095/mufad.606007

Abstract

Çalışmada; Türkiye’de gündemdeki yeni güncel konulardan birisi olan konkordato ve konkordato komiserliği kuramsal olarak ele alınmıştır. Ayrıca konkordato ve konkordato komiserliğinin bağımsız denetim raporu ile etkileşimi incelenmiştir. Ardından kuramsal bilgiyi desteklemek amacıyla borçlunun konkordato ön projesine ilişkin bağımsız makul güvence raporu örneği ayrıntılı bir şekilde ele alınmıştır.

Keywords

Konkordato , Konkordato Komiserliği , Konkordato Ön Projesi , Bağımsız Makul Güvence Raporu

References

• Public Oversight, Accounting and Auditing Standards Authority, Regulation Information Meeting About on the Documents will be added to the Concordat Request Presentation_12.02.2019_v2.pdf.
• Sözcü Newspaper, (07.03.2019).
• Tax Law Legislation Circulars / 112, dated 14.02.2019 and numbered VUK-112 / 2019-2.
• The Decision of Public Oversight, Accounting and Auditing Standards Authority, “the Law No. 2004 Article 286 / 1- (e) and About the Example of the Report to be Prepared as a Result of the Audit to be Performed under Regulation on the Documents will be added to the Concordat Request, dated 14.02.2019 and Decision Numbered: 75935942-050.01 .04- [01/71], Official Gazette dated 16.02.2019 and numbered 30688.
• The Regulation on the Concordat Commissariats and Formation of the Board of Creditors, Official Gazette dated 30.01.2019 and numbered 30671.
• The Regulation on the Documents will be added to the Concordat Request; Official Gazette dated 30.01.2019 and numbered 30671.
• Turkey Auditing Standards Communiqué No. 41 (International Standards on Assurance Engagement 3400 (ISAE-3400), Official Gazette dated 12.10.2014 and numbered 29173.
• Turkey Auditing Standards Communiqué No: 62 (Special Issues - One Financial Statements of Independent Auditors with Financial Statement of certain elements, the Independent Auditing Standards for Independent Audit of accounts ISA-805), Official Gazette dated 16.12.2017 and numbered 30272.
• Turkey Auditing Standards Communiqué No: 82 (International Standards on Assurance Engagement (ISAE-3000) Communiqué on the Amendment to the Turkey Auditing Standards (No: 45), dated 07.12. 2018 and numbered 75935942-050.01.04- [01/247], Official Gazette dated 21.12.2018 and numbered 30632 (M).
• TÜRMOB, Tax Legislation Circular dated and numbered 07.02.2019 / 49-1.
• TÜRMOB, Tax Legislation Circular dated and numbered 16.02.2019 / 52-1.
• TÜRMOB, Tax Legislation Circular dated and numbered 18.02.2019 / 57-1.
• http://www.haberturk.com.tr, (24.04.2019).
• http://www.hurriyet.com.tr, (24.04.2019).
• https://www.cnnturk.com, (24.01.2019).
• https://www.gazetedokuzeylul.com, (24.01.2019).