In its Announcement on the Adjustment of the Financial Statements of Companies Subject to Independent Audit for Inflation of 23 November 2023, the Public Oversight, Accounting and Auditing Standards Authority gave institutions or organisations authorised to regulate and supervise their own sectors the freedom to set different transition dates for the application of inflation accounting. In this context, the Banking Regulation and Supervision Agency (BRSA) issued an announcement on inflation adjustment. Accordingly, inflation accounting adjustments will not be applied by banks or by financial leasing, factoring, financing, savings finance and asset management companies.
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