Listed companies publish three-, six- and nine-month interim financial reports on KAP; six-month reports usually undergo a review. Interim reports focus on significant events and transactions since the last annual report.
Source: TAS 34
Related terms
Review of interim financial informationAn engagement in which interim financial information is reviewed, mainly through inquiry and analytical procedures, and negative assurance is provided.Public Disclosure Platform (KAP)The platform on which listed companies and other capital market institutions electronically publish the information they are required to disclose to the public.Accounting policiesThe specific principles, bases, conventions, rules and practices an entity applies in preparing its financial statements.Amortised costThe amount at which a financial asset or liability is measured at initial recognition, minus principal repayments, plus cumulative amortisation calculated using the effective interest method.AssociateAn entity over which the investor has significant influence but not control or joint control.BOBİ FRS (Turkish GAAP for SMEs)The financial reporting standard issued by the POA for large and medium-sized entities that are subject to independent audit but do not apply TFRS.
Last updated: October 22, 2026 · This definition is for general information only.