TY  - JOUR
TT  - CHANGES IN ACCOUNTING AND FINANCE TABLES UNDER NEW TURKISH  COMMERCIAL LAW
AU  - Bilen, Abdulkadir
AU  - Solmaz, Hasan
AU  - Çevik, Said
PY  - 2013
DA  - December
JF  - Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
PB  - Dicle Üniversitesi
WT  - DergiPark
SN  - 1309-4602
SP  - 15
EP  - 42
VL  - 2
IS  - 6
KW  - Yeni TTK
KW  - Finansal Tablolar
KW  - Muhasebe Standartları
KW  - Denetim
N2  - The old Turkish Commercial Law that shape trade relations over the past fifty years was abolished by new Turkish Commercial Law which accepted on 13 January 2011 and published in Official Gazette on 14 February 2011 to be compliant with the laws of the European Union. A new time would start on accounting profession and transactions with new Turkish Commercial Law including new regulations on accounting policies, financial reporting record layout and auditing. New Turkish Commercial Law has been determined to be effective on 1 January 2013. By law, Public Oversight Accounting and Auditing Standards Authority has been authorized for financial reporting, accounting practices and related standards in Turkey. The regulations of the accounting profession by new Turkish Commercial Law are examined in this study
UR  - https://dergipark.org.tr/tr/pub/duiibfd/issue//357908
L1  - https://dergipark.org.tr/tr/download/article-file/370690
ER  -