ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK FİNANSAL ARAÇ OLARAK TÜREV ÜRÜNLERİN TÜRKİYE MUHASEBE STANDARTLARI ÇERÇEVESİNDE MUHASEBELEŞTİRİLMESİ
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
@article{2017,title={ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK},abstractNode={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.},author={Fatih AYGÜN},year={2017},journal={The Journal of Academic Social Science}}
Fatih AYGÜN . 2017 . ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK . The Journal of Academic Social Science.DOI:10.16992/ASOS.12667
Fatih AYGÜN.(2017).ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK.The Journal of Academic Social Science
Fatih AYGÜN,"ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK" , The Journal of Academic Social Science (2017)
Fatih AYGÜN . 2017 . ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK . The Journal of Academic Social Science . 2017. DOI:10.16992/ASOS.12667
Fatih AYGÜN .ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK. The Journal of Academic Social Science (2017)
Fatih AYGÜN .ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK. The Journal of Academic Social Science (2017)
Format:
Fatih AYGÜN. (2017) .ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK The Journal of Academic Social Science
Fatih AYGÜN . ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK . The Journal of Academic Social Science . 2017 doi:10.16992/ASOS.12667
Fatih AYGÜN."ACCOUNTING OF DERIVATIVE PRODUCTS AS A FINANCIAL VEHICLE IN TURKISH ACCOUNTING STANDARDS FRAMEWORK",The Journal of Academic Social Science(2017)