TR
From 1923 to 1942
Independence War, after the signing of the Treaty of Lausanne of national economic recovery and work to reach out to everyone on the alliance with the western civilization, and this thought into and the new move in the nation. Thus, the proliferation and expansion of businesses in the last few years began to assume importance in accounting.
From 1923 until 1929 in Turkey, a fully liberal economic policy was implemented. Atatürk, National Struggle yılarda began to set up a company, the company name, Turkey's National Import and Export Joint Stock company is. This is the short name of the company TEMAVAŞ'tır Ottoman spellings.
TEMAVAŞ Company officials cut the money all the time, a company can do import and export business has been very large, but it is developed administrative procedures, unregulated, to the great capital, the company went bankrupt in 1938, the first company in Turkey open to the public. This is caused by the sinking of the firm's audit was a need to determine the victimization of savers. This need is addressed by the accounting profession as a dimension of control activity.
Aşar'ın (one-tenth the rate of tax levied on agricultural products in the Ottoman Empire) after the removal of between 0.1926 to 1934 Profit Tax Law No. 755 defterdars or the tax office managers, accountants and the authority has authority to audit taxpayers. Thus, in terms of our profession in our country, we encounter an instance of the first control behalf of the public.
Mr. Innocent Türker February March 1994 Statistics Newspaper, Issue :11-12 S: 1 Arkun'un Osman Fikret then a short quote from his article;
"In our country, tax inspection, No. 755 as an institution started in 1926 with the Law on Profit Tax. Dividend Tax applied in previous years, taxation, and the presumption is based on Tahrir, there was no need for tax inspection. Profit Tax Law, as examination of the front where the returns are accrued officers. Thus, the said officers, legal officers in our country the tax audit work has been undertaken first. However, these officers are equipped with the audit mandate, requiring professional knowledge and expertise, they are not equipped to carry out such a task, the studies did not give the expected results. For this reason, recently, the audit work went into self-employed accountants, tax investigations, these people gain çalıştırılmışlardır.Bu application by the Law No. 2395 dated Treatment Act was adopted in 2430 came to an end in 1934. "
TEMAVAŞ in connection with the event in 1932 was the first regulation on the profession. But it has not been implemented.
At first, carried out in a way quite primitive accounting, the state-owned enterprises is developed with the teessüsü embarked on the road, and is revered as a profession has become.
1937 - 1938 in a document relating thereto profession is said to have established the association was not found.
Profit tax, which went into effect in 1926 until 1949, and the system have undergone major changes in the way it is declared distanced thoroughly.
Our association founders, founding of the Republic until the year 1942 conducted Accounting and Auditing services. Seeing the necessity of compliance with the western world in this field is based on these developments and Istanbul, Bahçekapı'da The former Han 4.katında 14 people in October 1942 by the Expert Accountants and Business Organizers Association of Turkey was established. In 1967, the name "Turkey Accountants Association" What the converted association, the field is the first private enterprise in our country, has been an important milestone in the development of the accounting profession. Late Prof. founders. Osman Fikret Arkun, established in 1942, the first president of our association.
In 1948, in conjunction with the GV project under the Tax Code to the Tax Office aka olunmuş added a final chapter, but this chapter is considered removed by the proposal in parliament in edilmemiştir.1958 Free Accounting Mütehassıslığı given to the Parliament, but has not been able to be enacted.
Expert Accountants Association of Turkey, has been rather busy with liberty-oriented specialization studies.
Expert Accountants Association of Turkey (TMUD), defined the profession in our country, society, explaining the world to our country transportation applications, representing our country on international studies on the subject were very valuable service.
TMUD, 1949, 1956, 1961, 1966, 1972, 1987 and 1989, the years participated in the elaboration of draft laws to the profession, a profession that meet the requirements of the law of the country to let the draft bill prepared by the law, the Ministry and Parliamentary committees made recommendations TCMaliye.
Members of the association, all of the scientific meetings held in the field of accounting and auditing, regulatory or participated in important role.
TMUD, collected in 1957, "First Turkey Accounting Congress" from the beginning, the organization of this congress once a year and to reach consensus on this issue led to the related institutions and universities. The Association participated as editor until 1987 all of the 14 Accounting Congress, in 1992, after the establishment of TÜRMOB 15th, 16th in 1997 and 17th in 2002 Contributed to the organization of the Congress of Accounting TURMOB.
The emergence of a law regulating the profession in the country, has been one of the important objectives of TMUD'nin. In 1973 from the association between the vocational training and examination requirements for membership, bringing the accounting principles and rules in the western countries has served our country transportation.
Starting 1954, the Association from time to time delegate groups of 10-12 people in our country was represented by the International Accounting Congresses. As about the latest developments, in 1972, a delegation of 14 people gathered in Sydney, Australia, with a collection 11 Congress of the International Accounting, International Accounting Standards Commission (International Accounting Standards Committee - IASC) members, and committed to, collected in 1977, 12 in Munich, Germany The Congress decided to establish the International Accounting International Accounting Federation (International Federation of Accountants - IFAC) has been a founding member.
In 1975 the Association, as a member of the IASC international standards (IAS) adopted the country for their members' mandatory professional decisions "asked the members of the implementation.
Association founded in Istanbul in 1942, the Council of Ministers;
On 28.03.1975 and 7/9737 by the decision of "Turkey" permission to use the name of the word;
13.07.1979 published in Official Gazette No. 16 695 days and 7/17673 dated kararıylada, New-York, "IFAC-International Federation of Accountants Accountants-International Union," and also in central London "IFRS-International Accountants Standards Commites - International Accounting Standards Committee "has been accepted to be a member.
Milestones in the field of accounting Accounting Professionals' Association of Turkey, Turkey in 1977, the International Federation of Accountants (IFAC), a founding member and the International Accounting Standards Committee (IASC) as a member of the Official Gazette No. 16 695 katılmıştır.Bu membership and the Council of Ministers dated 07.13.1979 as published.
In addition, the Board of Directors dated 09.13.1999 Decision of Expert Accountants Association of Turkey and the countries of the Mediterranean with the decision of the General Meeting held on 11.20.1999 Federation of Accountants (FCM) has become a member.
In 2004, the "International Association of Accounting Educators" ne'de (IAAER) has become a member.
