Anadolu Bil Meslek Yüksekokulu Dergisi
Yazarlar: Kadir DABBAĞOĞLU
Konular:-
Anahtar Kelimeler:New Turkish Commerce Code,Turkey Financial Reporting Standards,Turkey Accounting Standards
Özet: New Turkish Commerce Code (TCC), draft prepared in 2005, awaits to take effect on January 13, 2011. A need for a new commerce code was born due to first code’s published in 1956 incapacitating to conduct many valid practices took place in globalized world’s developed market conditions. Internal audit, preparing financial statements in accordance with TAS/TFRS, corporate governance principles and so on practices are mandatory only for listed companies. In pursuit of New TCC’s taking effect mentioned practices and many more innovations will have entered into Turkish business life The objective of this research is; to see if these liabilities and practices are followed by the CPAs working as employed or providing service in Marmara Region and to analyze their level of awareness and knowledge with an inquiriy.