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LEGAL DEVELOPMENTS
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• The Communiqué pertaining to Turkish Accounting Standard
(TMS 28) regarding Investments in Affiliates and Joint Ventures
(Sequence No: 215) was published in the Official Gazette dated
28.10.2011 and numbered 28098. This Communiqué will enter
into force through publication to be applied to the accounting
periods that begin subsequent to the date of 31.12.2012.
• The Communiqué pertaining to Turkish Financial Reporting
Standard (TFRS 10) regarding Consolidated Financial Statements
(Sequence No: 216) was published in the Official Gazette dated
28.10.2011 and numbered 28098. This Communiqué will enter
into force through publication to be applied to the accounting
periods that begin subsequent to the date of 31.12.2012.
• The Communiqué pertaining to Turkish Financial Reporting
Standard (TFRS 11) regarding Joint Agreements (Sequence No:
217) was published in the Official Gazette dated 28.10.2011 and
numbered 28098. This Communiqué will enter into force through
publication to be applied to the accounting periods that begin
subsequent to the date of 31.12.2012.
• The Communiqué pertaining to Turkish Financial Reporting
Standard (TFRS 12) regarding Shares in other Enterprises
(Sequence No: 218) was published in the Official Gazette dated
28.10.2011 and numbered 28098. This Communiqué will enter
into force through publication to be applied to the accounting
periods that begin subsequent to the date of 31.12.2012.
• The Communiqué on the Amendment of the Communiqué on
the Principles Pertaining to the Conditions for the Exemption of
Exporters and to their Unregistration from the Committee Records
(Series No: IV, No: 55) entered into force through publication in
the Official Gazette dated 01.11.2011 and numbered 28102.
• The Communiqué on the Amendment of the Communiqué
Pertaining to the Principles Regarding the Investment Funds
(Series: VII No. 41) entered into force through publication in the
Official Gazette dated 01.11.2011 and numbered 28102.