447 / 521
Communiqué entered into force on its date of publication to be
applied as of the accounting periods starting after 31.12.2013.
• The Communiqué (Serial No: 15) on the Amendment to the
Communiqué (Serial No: 28) Pertaining to Accounting
Standards in Turkey (TAS 36) Relating to Low Asset Values
was published in the Official Gazette dated 11.02.2014 and
numbered 28910. This Communiqué entered into force on its
publication date to be applied as of the accounting periods start-
ing after 31.12.2013.
• Financial Instruments: The Communiqué (Serial No: 16) on the
Amendment to the Communiqué (Serial No: 41) Pertaining to
Recognition and Measurement of Accounting Standards in
Turkey (TAS 39) was published in the Official Gazette dated
11.02.2014 and numbered 28910. This Communiqué entered
into force on its date of publication to be applied as of the
accounting periods starting after 31.12.2013.
• The Communiqué on Trade Names entered into force through
publication in the Official Gazette dated 14.02.2014 and num-
bered 28913.
• The Communiqué on the Amendment to the Communiqué on
Employer Applications was published in the Official Gazette
dated 14.02.2014 and numbered 28913. This Communiqué
entered into force as of the first day of the month following its
publication.
• The Communiqué on the Usage of Internal Auditor’s Works
(IAS 610), the Communiqué on Auditing Standards in Turkey
(No: 28) was published in the Official Gazette dated 14.02.2014
and numbered 28913. 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 Protection Measures in Importation
(Communiqué No: 2014/1) was published in the Official
Gazette dated 18.02.2014 and numbered 28917.
• The Communiqué on the Special Facts-Independent Audit of
Financial Statements of the Community (IAS 600), the
LEGAL DEVELOPMENTS
431