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Communiqué on Auditing Standards in Turkey (Communiqué

No: 27) was published in the Official Gazette dated 20.02.2014

and numbered 28919. 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 (Communiqué Serial: 13) on the Amendment

to the Communiqué Pertaining to Accounting Standards in

Turkey was published in the Official Gazette dated 05.03.2014

and numbered 28932. 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 the Update of the Monetary Limits under

Cultural Heritage Tender Regulation (Communiqué No:

2014/1) was published in the Official Gazette dated 12.03.2014

and numbered 28939. This Communiqué entered into force on

its date of publication to be valid as of 01.02.2014.

• The Communiqué on the Paragraphs Relating to Underlined

Subjects or Other Subjects in the Report of Independent Audit

(IAS 706) the Communiqué on Auditing Standards in Turkey

(No: 32) was published in the Official Gazette dated 14.03.2014

and numbered 28941. 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 Liabilities of Independent Auditors

with respect to Other Information in the Documents

Comprising Audited Financial Statements (IAS 720), the

Communiqué on Auditing Standards in Turkey (No: 34) was

published in the Official Gazette dated 14.03.2014 and num-

bered 28941. 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 International Arbitration Fee Tariffs

entered into force through publication in the Official Gazette

dated 15.03.2014 and numbered 28942.

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NEWSLETTER 2014