463 / 521
Communiqué will be enforced from the accounting period start-
ing on 31.12.2015.
• The Communiqué (Serial No: 33) on the Amendment to the
Communiqué (Serial No: 66) on Turkish Accounting Standards
(TAS 1) for the Presentation of Financial Statements was pub-
lished in the Official Gazette dated 12.11.2014 and numbered
29173. This Communiqué will be enforced from the accounting
period starting on 31.12.2015.
• The Communiqué (Serial No: 34) on the Amendment to the
Communiqué (Serial No: 46) on Turkish Accounting Standards
(TAS 23) on Borrowing Costs was published in the Official
Gazette dated 12.11.2014 and numbered 29173. This
Communiqué will be enforced from the accounting period start-
ing on 31.12.2015.
• The Communiqué (Serial No: 35) on the Amendment to the
Communiqué (Serial No: 28) on Turkish Accounting Standards
(TAS 36) on Low Asset Values was published in the Official
Gazette dated 12.11.2014 and numbered 29173. This
Communiqué will be enforced from the accounting period start-
ing on 31.12.2015.
• The Communiqué (Serial No: 36) on the Amendment to the
Communiqué (Serial No: 27) on Turkish Accounting Standards
(TAS 40) on Investment Estates was published in the Official
Gazette dated 12.11.2014 and numbered 29173. This
Communiqué will be enforced from the accounting period start-
ing on 31.12.2015.
• The Communiqué (Serial No: 37) on the Amendment to the
Communiqué (Serial No: 217) on Turkish Financial Reporting
Standards (TFRS 11) on Joint Agreements was published in the
Official Gazette dated 12.11.2014 and numbered 29173. This
Communiqué will be enforced from the accounting period start-
ing on 31.12.2015.
LEGAL DEVELOPMENTS
447