مرکز منطقه ای اطلاع رساني علوم و فناوري - YENITTK VE HMK ÇERÇEVESINDE TICARI DEFTERLER

Abstract :

Turkish Commercial Code (TCC) No. 6102 has brought important modifications to the provisions stipulating the commercial books. The reflections of the principle of transparency are observed in these modifications as in the rest of the code. In this respect, it was planned to complete the transformation to International Financial Reporting Standards and also to prevent the tax oriented book keeping. Furthermore the proof power of commercial books, which is an important vehicle of Turkish Procedural Law, would be abolished. However, the TCC No. 6102 that entered into force as of July 1st, 2012 was amended extensively by the Law No. 6335. The mentioned re-amendments affected most of the provisions regarding commercial books. Our subject, commercial books, -which was examined with regards to the amendments of the TCC No. 6102 and Turkish Code of Procedure No. 6100 in our presentation- is now and therefore be reviewed taking the amendments of the Law No. 633 5 into consideration.