Editorial Policy

The articles and topic pages on this site are written by Ufuk Süleyman Oflaz to share professional knowledge and experience in financial management, financial reporting, audit and tax. The author is responsible for the content.

Nature of the content

The writing is for general information and education. It does not replace professional advice for a specific company, transaction or situation. Figures in examples are hypothetical unless stated otherwise and do not belong to any real company.

Sources

Where information concerns legislation, standards or regulation, links are given to primary sources wherever possible (for example the Public Oversight, Accounting and Auditing Standards Authority, the Turkish Revenue Administration, the official legislation database and the IFRS Foundation).

Facts, analysis and opinion

The writing tries to keep apart information based on legislation and standards, analysis drawn from it, and the author’s professional opinion. Statements of opinion are written so that they read as such.

Frameworks and models

Checklists, frameworks and models published on the site are prepared by the author unless stated otherwise. They may be quoted with attribution.

Corrections

Errors are corrected when found. When a substantive correction or an update following a change in legislation is made, a “Last updated” date is shown on the page. The date is not changed for typographical fixes. Errors can be reported through the contact page.