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- Title
6335 SAYILI KANUN DEĞİŞİKLİĞİ SONRASI YENİ TÜRK TİCARET KANUNU'NDA TİCARİ DEFTERLERİN YENİ DÜZENİ VE FİNANSAL RAPORLAMA.
- Authors
TUAN, Koray
- Abstract
Turkish Commercial Code No. 6762, which remained in force for over 55 years, has provided for the development of commercial activity in a specific order. However, Turkish Commercial Code was insufficient to cover the current needs in the face of major changes occurring in the economic and trade life of Turkey and the rest of the world. This situation certainly gave rise to the need for preparation and implementation of an update commercial code. For this purpose, the New Turkish Commercial Code No. 6102 (New TCC) entered into force on July 1, 2012. Code No. 6335, as a 50 articles revision package, entered into force in conjunction with the New TCC published in Official Gazette No. 28339, dated June 30, 2012 in order to prevent problems that might arise in practice and to facilitate adaptation of legislation before effective date of the New TCC. In this study, the radical innovations and regulations on the order of entry of commercial books and financial reporting issues under the Code No. 6102, which also includes the changes of Code No. 6335, were examined and evaluated.
- Subjects
TURKEY; FINANCIAL statements; COMMERCIAL law; COMMERCIAL policy; INTERNATIONAL trade; INNOVATIONS in business
- Publication
Kafkas University, Journal of Economics & Administrative Sciences Faculty / Kafkas Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2013, Vol 4, Issue 6, p1
- ISSN
1309-4289
- Publication type
Article