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• Communiqué on Determining the Default Interest Rate with
respect to Late Payments Made to the Creditor for Supply of
Goods and Services was published in the Official Gazette dated
29.12.2012 and numbered 28512. The Communiqué entered
into force on 01.01.2013.
• Amendment Communiqué (Communiqué No: 2012/3) on the
Communiqué pertaining to the Merger and Acquisitions
Requiring the Permission of the Competition Board
(Communiqué No: 2010/4) was published in the Official
Gazette dated 29.12.2012 and numbered 28512. The
Communiqué entered into force on 01.01.2013.
• Communiqué on Liquidation and Deleting Trade Registry
Entry of Joint-Stock and Limited Companies and Cooperatives
Which Are Not Dissolved despite being Liquidated entered into
force through publication in the Official Gazette dated
30.12.2012 and numbered 28513.
• Communiqué on Supervision of Complying With the Standards
in Import (Security and Supervision of Good: 2013/1) was pub-
lished in the 2. Reiterated Official Gazette dated 30.12.2012
and numbered 28513. The Provisional article 1 of the
Communiqué entered into force on 01.01.2013, the first para-
graph of the article 6 and the fourth paragraph of article 9 on
01.07.2013 and the others on 15.02.2013.
• Amendment Communiqué (Serial No: 2) on the Communiqué
pertaining to Turkish Financial Reporting Standards with
regards to Financial Instruments (TFRS 9) (Serial No: 172)
entered into force through publication in the 2. Reiterated
Official Gazette dated 30.12.2012 and numbered 28513.
• Amendment Communiqué (Serial No: 3) on the Communiqué
pertaining to Turkish Financial Reporting Standards with
regards to Financial Instruments (TFRS 9) (Serial No: 211)
entered into force through publication in the 2. Reiterated
Official Gazette dated 30.12.2012 and numbered 28513.
• TFRS 7 Financial Instruments: Amendment Communiqué
(Serial No: 4) on the Communiqué pertaining to Turkish
Financial Reporting Standards (TFRS 7) With Regards to the
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NEWSLETTER 2012