Tüm, KayahanUlusan, Banu2024-09-192024-09-1920212149-6838https://search.trdizin.gov.tr/tr/yayin/detay/510989https://hdl.handle.net/20.500.12483/16554Concordat, which had rare applicability in practice before amendments\rbrought by Code Nr. 7101, is expected to maintain new maneuverability for debtors in\rfinancial difficulties while protecting the rights of creditors and establishing a more\radvantageous situation for them. In order to achieve these goals, a so to speak “conciliation”\ris ensured under supervision of court between debtors and creditors and thus both parties\rreceive their rights and financial release at some point. While the process for this is ongoing,\rdebtors are protected from possible legal pursuits and their transactions are supervised to\rprevent any damage to be done to creditors. Commissioners have a great responsibility to\rsecure these functions of the concordat. In this study, the concordat process is examined\rbasing on phases of the process, and the duties of concordat commissioners are clarified\rdepending on each phase. In this context, the legal background is explained while accounting\rinformation and financial aspects are taken into consideration.\reninfo:eu-repo/semantics/openAccessArticle72299311510989