Regulatory Alerts2014-05-29
Added · Updated
Communiqué on Principles of Financial Reporting in Capital Markets
The Capital Markets Board of Turkey issued this Communiqué to establish the principles and procedures for financial reporting by capital market entities. It mandates the preparation of annual and interim financial statements in accordance with Turkish Accounting and Financial Reporting Standards, while defining specific disclosure timelines and content requirements for board reports and responsibility statements. The document further regulates the public submission of these reports via the Public Disclosure Platform and requires the maintenance of a Capital Markets Ledger to reconcile statutory accounting records with capital market reporting standards.
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