January 20, 2026

Türkiye Sürdürülebilirlik Raporlama Standartları’nın Uygulama Eşiklerinde Değişiklik Yapıldı

Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu’nun, 16 Ocak 2026 Tarihli ve 33139 Sayılı Resmî Gazete’de yayımlanan 13 Ocak 2026 tarihli Kararı (“Kurul Kararı”) ile birlikte, 21634 sayılı “Türkiye Sürdürülebilirlik Raporlama Standartları’nın (TSRS) Uygulama Kapsamının Belirlenmesine İlişkin Kurul Kararı”nda yer alan eşik değerlerde değişiklik yapılmıştır.
January 20, 2026

Amendments Made to the Application Thresholds of the Turkish Sustainability Reporting Standards

With the Decision of the Public Oversight, Accounting and Auditing Standards Authority dated 13 January 2026 (the “Board Decision”), published in the Official Gazette dated 16 January 2026 and numbered 33139, thresholds set out in Board Decision No. 21634 on the “Determination of the Scope of Application of the Turkish Sustainability Reporting Standards (TSRS)” are amended.
January 7, 2026

Listing thresholds and IPO conditions are Increased

Capital Markets Board (“CMB”) has increased the financial conditions for initial public offerings, based on the re-evaluation ratio, with its Decision dated 30 December 2025 and numbered 68/2461, announced in the CMB Bulletin dated 31 December 2025. Some of the significant changes are highlighted below:
Listing thresholds and IPO conditions are Increased
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