NEWSLETTER-2017

437 LEGAL DEVELOPMENTS vided by T.C. Ziraat BankasıA.Ş. andAgricultural Credit Co- operatives regarding Agricultural Production (Communiqué No: 2017/15), entered into force through publication in the Official Gazette dated 03.03.2017 and numbered 3001. • The Communiqué on Turkish Auditing Standards No: 49 (Independent Auditing Standard regarding Operational Continuity 570) was published in the Official Gazette dated 24.03.2017 and numbered 30017 (bis). • The Communiqué Turkish Auditing Standards No: 50 (Inde- pendent Auditing Standard regarding Forming Opinions and Reporting on Financial Statements 700) was published in the Official Gazette dated 24.03.2017 and numbered 30017 (bis). • The Communiqué on Turkish Auditing Standards No: 51 (Independent Auditing Standard on Giving an Opinion other than a Positive Opinion on Independent Auditors’ Report 705) was published in the Official Gazette dated 24.03.2017 and numbered 30017 (bis). • The Communiqué on Turkish Auditing Standards No: 52 (Independent Auditing Standard regarding the Paragraphs of Specific Considerations and Other Considerations on Inde- pendent Auditors’ Report 706) was published in the Official Gazette dated 24.03.2017 and numbered 30017 (bis). • The Communiqué on TurkishAuditing Standards No: 53 (In- dependent Auditing Standard on Comparative Information - Previous Corresponding Period Information and Compa- rative Financial Statements 710) regarding was published in the Official Gazette dated 24.03.2017 and numbered 30017 (bis). • Communiqué (No: 2017/4) on Payments to be made by Joint-Stock and Limited Liability Companies in Accordance with Law No. 4054 entered into force through publication in the Official Gazette dated 31.03.2017 and numbered 30024.