Abstract
Pursuant to the Turkish Commercial Code (TCC) article 64, every merchant is under the obligation of keeping books in a manner that will clearly reveal the economic and financial status of his/her commercial enterprise. In the same article, the obligation of certification for the commencement and closing of each of the commercial books is imposed. According to Turkish laws, serious sanctions are designated in case of failure to make commencement and closing certifications of commercial books. Therefore, in this study, the consequences of the commencement and closing certifications of commercial books are examined on the basis of different Turkish laws.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.