Transcription of New Turkish Commercial Code - PwC
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New Turkish Commercial Code - PwC
Turkish Commercial CodeA blueprint for the futureContentsA Future Unique to a Civilised Society 2 Competition in a World without Boundaries 4 Effective Date of New Turkish Commercial code 6I. Common Concepts related to Corporate Law 7A. Corporate governance 9B. Web site, information society services and access rights of capital stock companies 10C. Single-shareholder joint stock company (A..) and single-member limited liability company (L..) 10D. Group of companies 12E. Structural changes in companies 15F. Reforms for Commercial books in conformity with Turkish Accounting Standards (identical to IFRS) 20G. Audit in equity capital companies 23H. The new regulation to enable payments for supply of goods and services on time and the consequences of late payments 28II.
New Turkish Commercial Code - A blueprint for the future 3 puts into effect generally accepted financial reporting and auditing principles and paves the way for democracy among shareholders and the use of information technology tools. The goals of the New Law are to establish and sustain a system of commerce, industry and service
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