446 / 521
• The Communiqué on the Related Parties (IAS 550), the
Communiqué on Auditing Standards of Turkey (Communiqué
No: 23) 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.
• The Communiqué on the Written Statements (IAS 580), the
Communiqué of Auditing Standards of Turkey (Communiqué
No: 26) 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.
• The Communiqué on the Usage of Expert Works (IAS 620), the
Communiqué on Auditing Standards of Turkey (Communiqué
No: 29) was published in the Official Gazette dated 31.01.2014
and numbered 28899. 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 Amendment to the Communiqué on
the Danger Classification in Occupational Health and Safety
entered into force through publication in the Official Gazette
dated 04.02.2014 and numbered 28903.
• The Communiqué on Accreditation Usage Fees/Shares to be
Applied by the Turkish Accreditation Agency (TÜRKAK:
2014/1) entered into force through publication in the Official
Gazette dated 05.02.2014 and numbered 28904.
• The Communiqué on the Amendment to the Communiqué on
Financial Leasing, Factoring and a Uniform Accounting Plan
and Prospectus for Financial Companies entered into force
through publication in the Official Gazette dated 07.02.2014
and numbered 28906.
• The Communiqué on Interpretation of the Financial Reporting
Standard of Turkey relating to Tax Obligations and Tax-like
Obligations (TFRS) (Serial No: 14) was published in the
Official Gazette dated 11.02.2014 and numbered 28910. This
430
NEWSLETTER 2014