A comparative study of effects of the drafted Turkish Commercial Law on accounting and auditing applications

The main aim of this thesis exhibits alteration and innovation regarding accountingand auditing practice of the drafted Turkish Commercial Law with comparing TurkishCommercial Law.There has not been any thesis which exhibits benefits of the drafted TurkishCommercial Law for a long time and there has not been any clear information regardingkinds of changes that will appear after the legalization of this draft. So, this thesis will beuseful to explain this problem.Briefly, in this thesis, arrangements about commercial books of the drafted TurkishCommercial Law are discussed considering business combination, company separation andchanging types of company and auditing. Regarding these subjects, arrangement ofTurkish Commercial Law, the drafted Turkish Commercial Law and Tax Laws arecompared with each other and similarities and differences are defined in this study.Key Words: the drafted Turkish Commercial Law, Turkish Commercial Law,commercial books, business combination, auditing.