What moved, and when it applies.

Standard-setter amendments that change a cell in the matrix, with the effective date. Newest first.

• 2021-03-30
  TFRS / BOBİ FRS

  Employee benefits & pensions
  BOBİ FRS 2021 Sürümü (KGK update of the BOBİ FRS framework)

  The KGK republished BOBİ FRS as the 2021 version; Bölüm 20 Çalışanlara Sağlanan Faydalar keeps the kıdem tazminatı provision model, with the medium-versus-large simplified measurement distinction, rather than adopting the TMS 19 single actuarial model for every entity.

  Effective 2021-01-01