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Will inflation adjustment be made for 502 and 540 accounts on 30.06.2024?

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Will inflation adjustment be made for 502 and 540 accounts on 30.06.2024?

Yes, it will be done. 500 capital account and 502 capital adjustment positive differences from 2023 will be brought to 30.06.2024 with the inflation adjustment coefficient.

If there are reserves allocated in 2024 over the profit of 2023, the date based on the correction coefficient for these will be 31.12.2023.

If there is a capital increase between January 2024 and June 2024, the adjustment coefficient between the relevant month and June 2024 will be used.


Source: Istanbul Chamber of Certified Public Accountants
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