Turkey: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Appointment Of The Sustainability Auditor And The Principles Regarding The Submission Of Sustainability Reports Have Been Clarified

The Public Oversight, Accounting and Auditing Standards Authority's Board Decision on the Scope of Application of Sustainability Reporting Standards, which was prepared to determine the scope of application of the Turkish Sustainability Reporting Standards, entered into force as of January 1, 2024.

Turkey Accounting

LP

LBF Partners

Sürdürebilirlik Denetçisinin Seçimi ve Raporların Sunulmasına İlişkin Esaslar Netleştirildi

Ayrıca, 17 Ocak 2025 tarihinde yürürlüğe giren Sürdürülebilirlik Denetimi Yönetmeliği ile birlikte, zorunlu sürdürülebilirlik raporlarının denetim süreçlerine ilişkin usul ve esaslar ile denetim faaliyetlerini yürütecek kuruluşların görev ve sorumlulukları düzenlenmiştir.

Turkey Accounting

LP

LBF Partners

The Regulation Amending The Regulation On Shopping Malls Has Been Published

The Regulation Amending the Regulation on Shopping Malls ("Amendment Regulation") has been published in the Official Gazette dated 8 May 2025 and numbered 32894...

Turkey Accounting

MA

Moroglu Arseven

Capital Markets Board Introduces Proof Of Reserves Audit Requirements For Crypto Asset Service Providers

The Principle Decision No. i-SPK.35/B.2 (dated 08/05/2025 and numbered 30/846) ("Principle Decision"), published on 8 May 2025, entered into force to be implemented during periodic audits...

Turkey Accounting

MA

Moroglu Arseven

The CMB Sets Out The Principles And Procedures For Reserve-Proof Audits

Turkey Accounting

SÇ

Sadık & Çapan

SPK Rezerv Kanıt Denetimine İlişkin İlke Ve Esasları Belirledi

Turkey Accounting

SÇ

Sadık & Çapan

Turkey Accounting

AM

A&M Consultancy

Significant Regulations On Information Systems In Capital Markets

Turkey Accounting

MA

Moroglu Arseven

Accountant Istanbul

Turkey Accounting

AM

A&M Consultancy

What Is Inflation Accounting? How Is Inflation Accounting Performed?

Turkey Accounting

C

CottGroup

Audit In Turkey: Types, Process, Requirements & Compliance

Turkey Accounting

AM

A&M Consultancy

Önemli Gelişme: Sürdürülebilirlik Denetimi'ne Dair Yeni Yasal Düzenleme Geldi

Turkey Accounting

SO

Sakar Law Office

Important Development: A New Legal Regulation On Sustainability Auditing Has Come Into Force

Turkey Accounting

SO

Sakar Law Office

Extension Of Obligations Regarding Simultaneously Undisclosed Financial Reports

Turkey Accounting

LP

LBF Partners

Macaristan'da Şirket Kuruluşu Ve Altın Vize Kavramı

Turkey Immigration

ML

Miran Legal

Works On Artificial Intelligence In Türkiye : Summary Of The Activities Of The AI Commission

Turkey Technology

G+

Gun + Partners

Turkish Competition Board Clears TAV–Fraport Transaction: A Deep Dive Into Control Assessment And Retrospective Scrutiny

Turkey Anti-trust

EG

ELIG Gürkaynak Attorneys-at-Law

İklim Kanunu Resmî Gazete'de yayımlanarak yürürlüğe girdi

Turkey Environment

KST LAW

Esenyel Partners Denizcilik Danışmanı Kaptan Deha Aydın Kızıldeniz'deki Husi Saldırılarını Değerlendirdi (Video)

Turkey Transport

EP

Esenyel Partners

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Audit

VERGİ İDARESİNİN İZAHA DAVET ETTİĞİ MÜKELLEFİN İZLEYECEĞİ SÜREÇLER VE MÜKELLEFE SAĞLANAN AVANTAJLAR

Özet: Vergiye gönüllü uyumun artırılması, vergiye uyum maliyetinin azaltılması ve kayıt dışı ekonomi ile etkin bir şekilde mücadele edilmesi amacıyla, 213 sayılı Vergi Usul Kanununun 370 inci maddesinde "İzaha davet" uygulaması düzenlenmiştir. İzaha davet edilen ve bu haktan yararlanan bir mükellefin kısa ve uzun vadede sağlayacağı birçok avantaj bulunmaktadır.

N

Nazali

Amendments To The Decision On The Determination Of Companies Subject To Independent Audit

The Presidential Decree No. 9774, published in the Official Gazette dated May 1, 2025 and numbered 32887, introduced significant changes to the Decision on the Determination of Companies Subject to Independent Audit dated November 29, 2022 and numbered 6434.

Turkey Commercial

BO

Bener Law Office

Implications Of The 2025 Decision On Amending The Criteria For Independent Audit In Turkey

Implications of the 2025 Decision on Amending the Criteria for Independent Audit in Turkey should be throughly kept in mind by corporate managements.

Turkey Commercial

PL

Pi Legal Consultancy

Appointment Of The Sustainability Auditor And The Principles Regarding The Submission Of Sustainability Reports Have Been Clarified

Turkey Accounting

LP

LBF Partners

Sürdürebilirlik Denetçisinin Seçimi ve Raporların Sunulmasına İlişkin Esaslar Netleştirildi

Turkey Accounting

LP

LBF Partners

Vergi Kanunlarında Değişikler Öngören Torba Yasa Teklifi Plan Ve Bütçe Komisyonu'nda Kabul Edildi

B

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Vergilemede Önleyici Denetim Faaliyetlerinin Gönüllü Uyuma Etkisi

N

Nazali

Türkiye'de Ticari Defterlerin Dijitalleşmesi: Yeni Tebliğ Ve Elektronik Defter Sistemi

Turkey Commercial

N

Nazali

The Regulation Amending The Regulation On Shopping Malls Has Been Published

Turkey Accounting

MA

Moroglu Arseven

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Accounting Standards

Yurt Dişi Çikiş Harcinin Ödenmesi̇/i̇adesi̇ Ve Di̇ğer Hususlar

Yurt dışına çıkış harcı, yurt dışına çıkış yapan Türkiye Cumhuriyeti...

N

Nazali

Key Amendments To The Communiqué On Commercial Books

The Communiqué Amending the Communiqué on Commercial Books ("Communiqué"), published in the Official Gazette dated 10 July 2025 and numbered 32952, introduces several amendments to the Communiqué on Commercial Books published in the Official Gazette dated 19 December 2012 and numbered 28502.

Turkey Commercial

BO

Bener Law Office

Revised Bulletin Text Amendments To The Communiqué On Keeping Commercial Books In Electronic Form

The Communiqué Amending the Communiqué on Keeping Non-Accounting Commercial Books of Enterprises in Electronic Form ("Communiqué"), published in the Official Gazette dated 14 August 2025...

Turkey Commercial

BO

Bener Law Office

Bulletin Regarding The Communiqué On Keeping Non-Accounting Commercial Books In Electronic Environment

Turkey Commercial

BO

Bener Law Office

Appointment Of The Sustainability Auditor And The Principles Regarding The Submission Of Sustainability Reports Have Been Clarified

Turkey Accounting

LP

LBF Partners

Elektronik Defter Tutma Zorunluluğuna Tabi Şirketlerde Hisse Senedi Basımının Önemi

Turkey Commercial

B

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Ticari Defterlere İlişkin Tebliğde Değişiklik Yapılmıştır

Turkey Commercial

B

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

İndirimli Kurumlar Vergisinde Ne Değişiyor?

B

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Türk Vergi Sisteminde Geçici Vergi Gözden Geçirilmeli Mi?

N

Nazali

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