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• The Communiqué on the Independent Audit of Accounting
Forecasts Including Measurement of Fair Values and Related
Statements (IAS 540) as published in the Official Gazette dated
24.01.2014 and numbered 28892. This Communiqué entered
into force on its date of publication to be applied as of the
accounting periods starting on 01.01.2013 and afterwards.
• The Communiqué on the Determination of the Default Interest
Rates for Late Payments to Creditors in the Procurement of
Goods and Services was published in the Official Gazette dated
25.01.2014 and numbered 28893. This Communiqué entered
into force through its publication effective from 01.01.2014.
• The Communiqué (Communiqué No: 2014/1) on the
Amendment to the Communiqué Pertaining to the
Encouragement of Economic Investments on Agriculture with-
in the Scope of the Program of Encouragement of Rural
Development Investments (Communiqué No: 2013/59) entered
into force through publication in the Official Gazette dated
28.01.2014 and numbered 28896.
• The Communiqué on the Amendment of the Communiqué on
the Report relating to Banking Information Systems and the
Audit of Banking Processes Conducted by Independent Audit
Institutions entered into force through publication in the
Official Gazette dated 28.01.2014 and numbered 28896.
• The Communiqué on the Amendment to the Communiqué
Pertaining to the Principals of Information Systems Governance
of Banks entered into force through publication in the Official
Gazette dated 28.01.2014 and numbered 28896.
• The Communiqué on the First Independent Audits - Opening
Balances (IAS 510), the Communiqué of Auditing Standards of
Turkey (Communiqué No: 19) was published in the Official
Gazette dated 29.01.2014 and numbered 28897. This
Communiqué entered into force on its date of publication to be
applied as of the accounting periods starting on 01.01.2013 and
afterwards.
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