TFRS 2025 Set (Red Book)
The TFRS 2025 Set (Red Book) contains all Standards approved by the Public Oversight, Accounting and Auditing Standards Authority (KGK) as of 31 December 2024. It also includes changes that have not yet come into effect as of 1 January 2025. These forthcoming amendments are highlighted in red within the relevant Standards in the set.
For Standards and amendments published as of 31 December 2024 and effective for fiscal periods starting on or after 1 January 2025 (or earlier), the TFRS 2025 Set (Blue Book) can be referred to.
The table below provides the changes approved by KGK as of 31 December 2024, which will come into effect on 1 January 2025:
https://www.kgk.gov.tr/DynamicContentDetail/11808/TFRS-2025-Seti-K%C4%B1rm%C4%B1z%C4%B1-Kitap