The Communiqué On The Basis Of Financial Statements For Companies Applying Inflation Adjustment Is Published

With The Communıqué On The Basıs Of Fınancıal Statements For Companıes Applyıng Inflatıon Adjustment published in the Official Gazette dated June 15, 2024:

  • The general assembly and the governing bodies of companies that are required to prepare their financial statements in accordance with the accounting standards determined by POA take into consideration the inflation adjusted financial statements.
  • In other companies, for the fiscal year 2023, the financial statements that have been inflation adjusted in accordance with the Tax Procedure Law and the financial statements that have not been inflation adjusted are taken into consideration together, and for the fiscal periods after the fiscal year 2023, the financial statements that have been inflation adjusted are taken into consideration.