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• The Communiqué on the Forming of Opinions and Reporting

related to the Financial Statements (IAS 700) - the

Communiqué on Auditing Standards in Turkey (No: 30) - was

published in the Official Gazette dated 18.03.2014 and num-

bered 28945. 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 Giving An Opinion other than a Positive

Opinion in Independent Audit Reports (IAS 705), the

Communiqué on Auditing Standards in Turkey (No: 31) was

published in the Official Gazette dated 18.03.2014 and num-

bered 28945. 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 Information Matching to Former Periods

and Comparative Financial Statements (IAS 710), the

Communiqué on Auditing Standards in Turkey (No: 33) was

published in the Official Gazette dated 18.03.2014 and num-

bered 28945. 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 Prevention of Unfair Competition in

Imports (Communiqué No: 2014/6) entered into force through

publication in the Official Gazette dated 21.03.2014 and num-

bered 28948.

• The Communiqué on the Amendment to the Communiqué

(Communiqué No: 2009/1) on the Prevention of Unfair

Competition in Imports entered into force through publication

in the Official Gazette dated 22.03.2014 and numbered 28949.

• The Communiqué on the Prevention of Unfair Competition in

Importation (Communiqué No: 2014/7) entered into force

through publication in the Official Gazette dated 26.03.2014

and numbered 28953.

• The Communiqué on the Prevention of Unfair Competition in

Importation (Communiqué No: 2014/10) entered into force

LEGAL DEVELOPMENTS

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