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published in the Official Gazette dated 18.09.2014 and num-

bered 29123. This Communiqué entered into force through

publication to be applied as of the accounting periods starting

on 30.06.2014 and afterwards.

• The Communiqué (No:20) on the Amendment of the

Communiqué (Serial No: 172) regarding the Turkish Financial

Reporting Standard (TFRS 9) on Financial Instruments was

published in the Official Gazette dated 18.09.2014 and num-

bered 29123. This Communiqué entered into force through

publication to be applied as of the accounting periods starting

on 30.06.2014 and afterwards.

• The Communiqué (Serial No:21) on the Amendment of the

Communiqué (Serial No: 211) regarding the Turkish Financial

Reporting Standard (TFRS 9) pertaining to the Financial

Instruments was published in the Official Gazette dated

18.09.2014 and numbered 29123. This Communiqué entered

into force through publication to be applied as of the account-

ing periods starting on 30.06.2014 and afterwards.

• The Communiqué (Serial No:22) on the Amendment of the

Communiqué (Serial No: 20) regarding the Turkish Accounting

Standards (TAS 37) pertaining to the Reserves, Contingent

Liability and Contingent Assets was published in the Official

Gazette dated 18.09.2014 and numbered 29123. This

Communiqué entered into force through publication to be

applied as of the accounting periods starting on 30.06.2014 and

afterwards.

• The Communiqué (Serial No:23) on the Amendment of the

Communiqué (Serial No: 41) regarding the Turkish Accounting

Standard (TAS 39) on Financial Instruments, Recognition and

Measurement was published in the Official Gazette dated

18.09.2014 and numbered 29123. This Communiqué entered

into force through publication to be applied as of the account-

ing periods starting on 30.06.2014 and afterwards.

• The Communiqué (Serial No:24) on the Amendment of the

Communiqué (Serial No: 45) regarding the Turkish Financial

Reporting Standard (TFRS 8) on Facility Departments was pub-

LEGAL DEVELOPMENTS

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