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• The Communiqué (Serial No: 50) on the Amendment to the
Communiqué (Serial No: 172) Pertaining to Turkish Financial
Reporting Standards on Financial Instruments (TFRS 9)
entered into force through publication in the Official Gazette
dated 07.04.2015 and numbered 29319.
• The Communiqué (Serial No: 51) on the Amendment to the
Communiqué (Serial No: 211) Pertaining to Turkish Financial
Reporting Standards on Financial Instruments (TFRS 9)
entered into force through publication in the Official Gazette
dated 07.04.2015 and numbered 29319.
• The Communiqué (Serial No: 47) on the Amendment to the
Communiqué (Serial No: 146) Pertaining to Turkish Financial
Reporting Standards (TFRS 1) on the Initial Implementation of
Turkish Financial Standards was published in the Official
Gazette dated 09.04.2015 and numbered 29321. Different dates
of entry into force have been determined for the articles of the
Communiqué.
• The Communiqué on the Amendment to the Communiqué
(Serial No: 215) Pertaining to Turkish Accounting Standards
(TMS 28) on Investments in Affiliates and Joint Ventures
entered into force through publication in the Official Gazette
dated 09.04.2015 and numbered 29321.
• The Communiqué (Serial No: 43) on the Amendment to the
Communiqué (Serial No: 216) Pertaining to Turkish Financial
Reporting Standards on Consolidated Financial Tables (TFRS
10) entered into force through publication in the Official
Gazette dated 09.04.2015 and numbered 29321.
• The Communiqué (Serial No: 44) on the Amendment to the
Communiqué (Serial No: 218) Pertaining to Turkish Financial
Reporting Standards on Shares in Other Businesses (TFRS 12)
entered into force through publication in the Official Gazette
dated 09.04.2015 and numbered 29321.
• The Communiqué (Serial No: 42) on the Amendment to the
Communiqué (Serial No: 19) Pertaining to Turkish Accounting
Standards (TMS 34) on Interim Period Financial Reporting
LEGAL DEVELOPMENTS
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