6335 Sayılı Kanun Değişikliği Sonrası Yeni Türk Ticaret Kanunu’nda Ticari Defterlerin Yeni Düzeni Ve Finansal Raporlama
The New Order of Commercial Books and Financial Reporting in the New Turkish Commercial Code Following Changes in the Law No. 6335

Summary/Abstract: Turkish Commercial Code No. 6762, which remained in force for over 55 years, has provided for the development of commercial activity in a specific order. However, Turkish Commercial Code was insufficient to cover the current needs in the face of major changes occurring in the economic and trade life of Turkey and the rest of the world. This situation certainly gave rise to the need for preparation and implementation of an update commercial code. For this purpose, the New Turkish Commercial Code No. 6102 (New TCC) entered into force on July 1, 2012. Code No. 6335, as a 50 articles revision package, entered into force in conjunction with the New TCC published in Official Gazette No. 28339, dated June 30, 2012 in order to prevent problems that might arise in practice and to facilitate adaptation of legislation before effective date of the New TCC. In this study, the radical innovations and regulations on the order of entry of commercial books and financial reporting issues under the Code No. 6102, which also includes the changes of Code No. 6335, were examined and evaluated.

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