In finance, an option is a contract which gives the buyer (the
owner or holder) the right, but not the obligation, to buy or sell
an underlying asset or instrument at a specified strike price on or
before a specified date, depending on the form of the option. In
the study, options in foreign currency is examined and explained
how to be recorded and reported on basis of Turkish Accounting
Standards required by the new Turkish Commercial Code with the
tax dimension.
Primary Language | Turkish |
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Journal Section | Articles |
Authors | |
Publication Date | April 1, 2016 |
Submission Date | April 1, 2016 |
Published in Issue | Year 2016 Issue: 42 |