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The “Communiqué on Financial Reporting Standard for Medium and Large Enterprises” and its annex were published in the Official Gazette No. 30138 (Repeating), dated 29 July 2017.
The Financial Reporting Standard for Medium and Large Enterprises (BOBİ FRS) provides the financial reporting framework for companies subject to independent audit that do not apply Turkish Financial Reporting Standards (TFRS). The aim of BOBİ FRS is to prepare accurate, relevant, and comparable financial statements.
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