To Acquire Its Own Shares By the Joint Stock Companies and They Are Accounted

Because of the developments in global economy world, Turkish Commercial Law (TTK) which is come into force in 1957, comes up short on the needs of economy environments. So, new TTK studies are started from the TBMM and these studies are concluded and accepted in 13.01.2011. New afoot TTK, is published in number of 27846 Official Journal and is come into force in the date of 01.07.2012. With new TTK many novelties which can change the face of economy world, are generated. One of these novelties is the subject of “joint stock companies’ acquiring their own shares” which is accepted as clearance cause for old TTK. In the study, this arrangement in new TTK is examined with its all dimensions and is focused on accounting with handling the portions of acquisition from various aspects.