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• The Communiqué on Prevention Measures in Importation

(Communiqué No: 2014/4) entered into force through publica-

tion in the Official Gazette dated 11.04.2014 and numbered

28969.

• The Communiqué on the Prevention of Unfair Competition in

Importation (Communiqué No: 2014/12) entered into force

through publication in the Official Gazette dated 18.04.2014

and numbered 28976.

• The Communiqué on Audits to be Conducted in order to Give

Reports on Special Financial Statements (IAS 810) (The

Communiqué on Turkish Auditing Standards Communiqué No:

37) was published in the Official Gazette dated 22.04.2014 and

numbered 28980. 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 Auditing Standards of Turkey

(Communiqué No:36) on Independent Auditing of One

Financial Statement and Special Components, Accounts and

Factors in Financial Statements (IAS 805) was published in the

Official Gazette dated 24.04.2014 and numbered 28981. 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

Importation (Communiqué No: 2014/13) entered into force

through publication in the Official Gazette dated 25.04.2014

and numbered 28982.

• The Communiqué on the Prevention of Unfair Competition in

Importation (Communiqué No: 2014/8) entered into force

through publication in the Official Gazette dated 26.04.2014

and numbered 28983.

• The Communiqué on the Amendment to the Communiqué

Pertaining to the Financial Statements to be Disclosed by Banks

and Explanations and Footnotes Relevant to these entered into

force through publication in the Official Gazette dated

26.04.2014 and numbered 28983.

LEGAL DEVELOPMENTS

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