Author/Authors :
KAYA, Ali Marmara Üniversitesi - İşletme Fakültesi - Ticaret Hukuku ABD, Turkey , HORASAN, Emre Marmara Üniversitesi - İşletme Fakültesi - Muhasebe Finansman ABD, Turkey
Title Of Article :
TİCARİ DEFTERLERE İLİŞKİN YENİ TİCARET KANUNU HÜKÜMLERİNİN MUHASEBE AÇISINDAN DEĞERLENDİRİLMESİ
Abstract :
European Union accession period, structural changes in management and organization of companies, significant developments in the field of information technologies and transformation in commercial affairs have necessitated similar transformation in the field of commercial law. Turkish Commercial Law No. 6102 which was adopted by Turkish Grand National Assembly (TBMM) on January 13, 2011 and published in Official Gazette dated February 14, 2011 and entered into force on July 1, 2012 has brought many changes and new regulations regarding the commercial life. The New Commercial Law includes new regulations in terms of accounting, especially on commercial books, financial reporting and independent audit. In this study, recording system for commercial books, prescribed regulations (IAS /IFRS) in the records and innovations in Turkish Commercial Law No. 6102 are examined in terms of accounting.
NaturalLanguageKeyword :
Turkish Commercial Law No. 6102 , Commercial Books , Accounting Standards (IAS , IFRS)
JournalTitle :
Hukuk Araştırmaları Dergisi
