The New Tcc

In: Business and Management

Submitted By gokhanyildiz
Words 4928
Pages 20


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Globalization brought many changes in many aspects of human life. The introduction of internet made the borders between countries slimmer and slimmer. E-commerce and other international commerce tools opened new cases and new issues to be discussed in the areas of finance, accounting, financial reporting, auditing and corporate governance. That is why, modifying, updating, and advancing the current Turkish Commercial Code (TCC) became a necessity in order to be capable of addressing the contemporary challenges of today’s world. To adapt these changes, Turkish Regulatory bodies introduced a new Turkish Commercial Code. The New Turkish Commercial Code (New TCC) aims to regulate commercial relations in line with the recent changes in the local and global business environment as well as technological and legal developments including the European Union (EU) legislation. Particularly the Company Law section of the New TCC includes the most radical changes in the whole law which will have a significant impact on the Turkish commercial life. These radical changes introduced by the New Turkish Commercial Code will have significant effects on the accounting, finance, financial reporting and audit functions of companies as well as the responsibilities of Board of Directors and Management within the context of such functions.
Keywords: The New Turkish Commercial Code, IFRS, Corporate Governance, Website Requirements

1.1 Introducing New Turkish Commercial Code

The New Turkish Commercial Code has come into effect as of 1 July 2012. Amendments…...

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