Özet:

Turkish Commercial Laws have a history of 160 years. The first law was enacted in 1850. That law was consisted of the translations of the first and the second books of Code de Commerce. In the 19th Century, Islamic rules were applied in the commercial life of the Ottoman Empire. Therefore this law couldn’t be applied to the commercial life. But it had a crucial effect in the establishment stock companies. Kanun-ı Ticaret of 1926 is considered as one of the first legal regulations of the Republic. It was applied to the commercial life because it was issued after Turkish Civil Law. There were three main account books. Those are daily book, stock book and a copy book for the copies of daily commercial transactions. This law led the way for modern accounting concepts and it was renewed in 1957 according to the conditions of the era. Copy book was no longer mandatory. However, keeping a ledger added as a mandatory book. The laws of 1850, 1926 and 1957 were applied under the influence of Code De Commerce. The last Turkish Commercial Law was issued in the first days of 2011 and will be practically applied in July, 2012. The accounting effect of this legal regulation was issued under the influence of two main events. The first one is about the technological events. The second one is about the economic globalization. The effect of economic globalization is the Turkish Accounting Standards (TAS) which were prepared in accordance with the International Financial Reporting Standards (IFRS). With this purpose it is observed that broad authority is given to the Turkish Accounting Standards Board.

Anahtar Kelimeler: