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Yeni Türk Ticaret Kanunu Kapsamında Muhasebe Meslegini İlgilendiren Genel Düzenlemeler

Year 2011, Issue: 50, 1 - 16, 01.04.2011

Vasfi Haftacı A. Cemkut Badem

Abstract

Avrupa Birligi uyum yasaları çerçevesinde, yaklasık ellibes yıldır yürürlükte bulunan eski Türk Ticaret Kanunu yerini 13 Ocak 2011 tarihinde kabul edilen ve 14 Subat 2011 tarihinde T.C. Resmi Gazete’de yayımlanan yeni Türk Ticaret Kanunu’na bırakmıstır. Yeni Türk Ticaret Kanunu’nda muhasebe meslegini ilgilendiren muhasebe kayıt düzeni ve ilkeleri ile özellikle finansal raporlama ve bagımsız denetim konusunda yeni düzenlemeler yer almaktadır. Yeni Türk Ticaret Kanunu ile birlikte Türkiye’de finansal raporlamada, muhasebe uygulamalarında ve bunlarla ilgili standartlar yayınlamada tek söz sahibi kurum olarak Türkiye Muhasebe Standartları Kurulu yetkilendirilmistir. Yeni Türk Ticaret Kanunu’nun muhasebe meslegini ilgilendiren düzenlemelerinin yürürlük tarihi 1 Ocak 2013 olup, ilgili düzenlemeler bu çalısma kapsamında incelenmistir.

Keywords

Yeni Türk Ticaret Kanunu Türkiye Muhasebe Standartları Finansal Raporlama Muhasebe Denetimi.

General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code

Year 2011, Issue: 50, 1 - 16, 01.04.2011

Vasfi Haftacı A. Cemkut Badem

Abstract

General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code Within the framework of European Union Adjustment Law, about fifty-five years old Turkish Commercial Code has been replaced by the new Turkish Commercial Code which is accepted on January 13, 2011 and published in the Official Journal of Turkish Republic on February 14, 2011. In the new Turkish Commercial Code, new regualations concering accounting profession, especially about the formation and principles of accounting records, financial reporting and independent auditing. With the Turkish Commercial Code, Turkish Accounting Standards Board is authorized as the only institution for financial reporting, accounting practices and publishing relevant standards in Turkey. New Turkish Commercial Code Regulations, concerning the accounting profession of which the effective date is on January 1, 2013, are examined in this study within this scope.

Keywords

New Turkish Commercial Code Turkish Accounting Standards Finacial Reporting Auditing.

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Details

Other ID JA87PY96UV
Journal Section Research Article
Authors

Vasfi Haftacı This is me

A. Cemkut Badem This is me

Publication Date April 1, 2011
Submission Date April 1, 2011
Published in Issue Year 2011 Issue: 50

Cite

APA Haftacı, V., & Badem, A. C. (2011). General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code. The Journal of Accounting and Finance(50), 1-16.
AMA Haftacı V, Badem AC. General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code. The Journal of Accounting and Finance. April 2011;(50):1-16.
Chicago Haftacı, Vasfi, and A. Cemkut Badem. “General Regulations Concerning the Accounting Profession Within the Scope of the New Turkish Commercial Code”. The Journal of Accounting and Finance, no. 50 (April 2011): 1-16.
EndNote Haftacı V, Badem AC (April 1, 2011) General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code. The Journal of Accounting and Finance 50 1–16.
IEEE V. Haftacı and A. C. Badem, “General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code”, The Journal of Accounting and Finance, no. 50, pp. 1–16, April 2011.
ISNAD Haftacı, Vasfi - Badem, A. Cemkut. “General Regulations Concerning the Accounting Profession Within the Scope of the New Turkish Commercial Code”. The Journal of Accounting and Finance 50 (April 2011), 1-16.
JAMA Haftacı V, Badem AC. General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code. The Journal of Accounting and Finance. 2011;:1–16.
MLA Haftacı, Vasfi and A. Cemkut Badem. “General Regulations Concerning the Accounting Profession Within the Scope of the New Turkish Commercial Code”. The Journal of Accounting and Finance, no. 50, 2011, pp. 1-16.
Vancouver Haftacı V, Badem AC. General Regulations Concerning the Accounting Profession within the Scope of the new Turkish Commercial Code. The Journal of Accounting and Finance. 2011(50):1-16.