Publication: TİCARİ DEFTERLERE İLİŞKİN YENİ TİCARET KANUNU HÜKÜMLERİNİN MUHASEBE AÇISINDAN DEĞERLENDİRİLMESİ
Abstract
Avrupa Birliği\'ne katılım süreci, şirket yönetimlerinin ve organizasyonlarının yapılarının değişmesi, elektronik ve bilgi teknolojileri alanında meydana gelen büyük gelişmeler ve ticaret alanındaki değişimler ticaret hukuku alanında da değişimi zorunlu hale getirmiştir. 13 Ocak 2011 tarihinde Türkiye Büyük Millet Meclisinde (TBMM) kabul edilip 14 Şubat 2011 tarihli Resmi Gazete\'de yayınlanan ve 1 Temmuz 2012 itibariyle yürürlüğe giren 6102 sayılı Türk Ticaret Kanunu, ticari hayatla ilgili olarak birçok değişiklik ve yeni düzenleme getirmiştir. Yeni Ticaret Kanununda muhasebe açısından özellikle; ticari defterler, finansal raporlama ve bağımsız denetim konularında yeni düzenlemeler yer almaktadır. Bu çalışmada, 6102 sayılı Türk Ticaret Kanunu\'nda ticari defterlere ilişkin kayıt düzeni, kayıtlarda öngörülen düzenlemeler (TMS/TFRS) ve getirilen yenilikler muhasebe açısından incelenmiştir.
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.
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.