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Ticari Defterler ve Türk Ticaret Kanunu Tasarısında Ticari Defterlere İlişkin Hükümlerin Değerlendirilmesi

Year 2007, Issue: 34, 121 - 132, 01.04.2007

Abstract

1957 yılında yürürlüğe giren Türk Ticaret Kanunu, ülkemizin ticaret, sanayi ve hizmet sektörünün ihtiyaçlarına bugüne kadar cevap vermiştir. Gelişen ve değişen dünya koşulları ülkelerin sosyal, toplumsal, kurumsal, ticari ve sınai yaşantılarını düzenleyen hukuk kurallarının da gelişme ve değişmelere paralel olarak değişimini zorunlu kılmıştır. Bu bağlamda başta AB müktesebatı, küreselleşme ve bilişim teknolojilerinde meydana gelen gelişmeye uyumlu olmak üzere Türk Ticaret Kanunu Tasarısı hazırlanıp TBMM’nin gündemine getirilmiştir. Tasarıda, AB Direktifleri ve Sarbanes–Oxley Yasası’nda getirilen düzenlemeler Türk Hukuku’na yansıtılmaya çalışılmış ve ticari defterlerle ilgili önemli değişiklikler yapılmıştır. Ticarî defterlerin tümüne, açılış ve kapanışlarında noter tarafından onaylanması hükmü getirilmiştir. İşletme hesabına göre defter tutmayı kaldırmış ve ticari defterlere ilişkin hükümlerin ayrıntılar için Türkiye Muhasebe Standartları’na ve Türkiye Muhasebe Standartları Kurulu’na atıf yapılmıştır. Tasarıdaki düzenlemelerin pek çoğu, kamuoyunca yeterince bilinmemektedir. Bu nedenle bu çalışmada, AB uyum sürecinde hazırlanan Tasarıdaki ticari defterlere ilişkin maddelerinin genel bir değerlendirmesi yapılmaktadır.

Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books)

Year 2007, Issue: 34, 121 - 132, 01.04.2007

Abstract

The Turkish Trade Law that came into force in 1957 has met the needs of industry and service sectors up to now. The conditions of developing and changing world have obliged to change the law-rules arranging the countries’ social, communal, institutional, commercial and industrial living conditions parallel to the developments and changings. In this context, the Turkish Trade Draft Law has been prepared and put on the agenda of Turkish Grand National Assembly harmonious to the developments in the EU acquisitions, globalization and information Technologies. In this draft law, EU directives and arrangements brought in the Sarbanes-Oxley Law have been tried to be reflected to the Turkish Law. Important changings have been done on the commercial books in the draft law. In this draft law, it was decided that the whole commercial books have to be approved by a notary at openings and closings. Bookkeeping according to the business accounting was abolished and it was referenced to the Turkish Accounting Standards and the Committee of Turkish Accounting Standards for the details of the decrees about the commercial books. Most of the arrangements in the draft law aren’t known enough by the society. For this reason in this study; the articles, related with commercial books in the draft law arranged for the EU adaptation process, have been evaluated generally.

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Details

Other ID JA57AP95KV
Journal Section Research Article
Authors

Abdulkadir Bilen This is me

Publication Date April 1, 2007
Submission Date April 1, 2007
Published in Issue Year 2007 Issue: 34

Cite

APA Bilen, A. (2007). Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books). The Journal of Accounting and Finance(34), 121-132.
AMA Bilen A. Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books). The Journal of Accounting and Finance. April 2007;(34):121-132.
Chicago Bilen, Abdulkadir. “Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books)”. The Journal of Accounting and Finance, no. 34 (April 2007): 121-32.
EndNote Bilen A (April 1, 2007) Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books). The Journal of Accounting and Finance 34 121–132.
IEEE A. Bilen, “Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books)”, The Journal of Accounting and Finance, no. 34, pp. 121–132, April 2007.
ISNAD Bilen, Abdulkadir. “Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books)”. The Journal of Accounting and Finance 34 (April 2007), 121-132.
JAMA Bilen A. Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books). The Journal of Accounting and Finance. 2007;:121–132.
MLA Bilen, Abdulkadir. “Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books)”. The Journal of Accounting and Finance, no. 34, 2007, pp. 121-32.
Vancouver Bilen A. Commercial Books and the Evaluation of the Turkish Trade Draft Law Related With Commercial Books). The Journal of Accounting and Finance. 2007(34):121-32.