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C ommercial books have a great importance to follow merchant’s business. However, commercial books can be used as evidence in favor of or against the merchant under certain conditions. In this respect, the obligation to keep commercial books has a great importance for merchants and their creditors. In addition, trade books are important in terms of the tax law. the Capital market law, the company law. Radical changes were made concerning the bookkeeping system with 6102 numbered Turkish Commercial Code (6102 TCC). Capital companies subjected to external audit instead of insider audit with this law. Thus, audit of company has turned into accounting control. As regards proof of the book, a regulation has been approved the Code of Civil Procedure significantly differing from 6762 TCC
c ommercial books have a great importance to follow merchant’s business but commercial books can be used as evidence of favor of or against the merchant under certain conditions ın this respect the compliance to keep commercial books has a great importance for merchants and their creditors addition to trade books are important in terms of the tax law the capital market law the company law radical changes were made about the bookkeeping system with 6102 numbered turkish commercial code 6102 tcc capital companies audit to external instead of internal auditing with this law enforcement company has been able to control over 6102 tcc capital companies in external auditing auditing auditing audition from this law
Field : Hukuk
Journal Type : Ulusal
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