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Berna Tepe
Pág. 79 - 89
ABSTRACT The principle that the shareholder of a joint-stock company is under the single obligation of paying in his contribution to the equity-capital is in force within the framework of the 2011 Turkish Commercial Code. It appears as if the reinforced ...
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Cevdet Kizil,Ayse Tansel Çetin,Ahmed Bulunmaz
Pág. 72 - 84
The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For...
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Berna Tepe
Pág. 59 - 71
The judiciary in Turkey is still preparing for the expected intermediate appellate review (istinaf) mechanism in Turkey although the official date for its functioning is yet to be specified. Under Turkish law, a first instance court decision can be appea...
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Ali Fatih Dalkilic, Cemal Ibis, Nazim Hikmet
Pág. 22 - 37
Through recent developments, including the new Turkish Commercial Code, Basel II and IFRS for SMEs; External Auditing is quickly becoming a current issue that is expected to add value to all non-listed companies. Turkish Commercial Code requires all comp...
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