ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK
FİNANSAL ARAÇ OLARAK TÜREV ÜRÜNLERİN TÜRKİYE MUHASEBE STANDARTLARI ÇERÇEVESİNDE MUHASEBELEŞTİRİLMESİ

Author : Fatih AYGÜN
Number of pages : 346-363

Abstract

Derivatives alone don’t make any sense and value. Derivative products are financial products that are derived from other securities and are linked to certain underlying assets and are intended to be protected against price fluctuations that occur on the market or for speculation purposes. Derivative financial instruments; Forward, futures, options and swap contracts. The purpose of this study is; (TAS) and Turkish Financial Reporting Standards (TFRS) of derivative financial instruments subject to financial market in our country. While the evaluation is made because the derivative products are expressed as a financial instrument; TMS 32, TMS 39, TFRS 7, TFRS 9 standards.

Keywords

Derivative Financial Instruments, Derivatives Markets, Accounting For Derivative Instruments

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