Özet:

The Turkish Trade Law that came into force in 1957 has met the needs of industry and service sectors up to now. The conditions of developing and changing world have obliged to change the law-rules arranging the countries’ social, communal, institutional, commercial and industrial living conditions parallel to the developments and changings. In this context, the Turkish Trade Draft Law has been prepared and put on the agenda of Turkish Grand National Assembly harmonious to the developments in the EU acquisitions, globalization and information Technologies. In this draft law, EU directives and arrangements brought in the Sarbanes-Oxley Law have been tried to be reflected to the Turkish Law. Important changings have been done on the commercial books in the draft law. In this draft law, it was decided that the whole commercial books have to be approved by a notary at openings and closings. Bookkeeping according to the business accounting was abolished and it was referenced to the Turkish Accounting Standards and the Committee of Turkish Accounting Standards for the details of the decrees about the commercial books. Most of the arrangements in the draft law aren’t known enough by the society. For this reason in this study; the articles, related with commercial books in the draft law arranged for the EU adaptation process, have been evaluated generally.

Anahtar Kelimeler: