Year 2001,
Volume: 15 Issue: 1-2, - , 25.11.2010
for' companies in the face of foreign exchange and interest rate risks and
problems emerging in accounting appliciation of this products are examined.
Solution proposals for accounting problems are examined in the concepts of
both theoric and legal arrangements. At the end of the study, accounting reeords
of a bank which have been adapted lo Uniform Accounting System and reflect
applicational practices and the deficiencies of the arrengements about this
subject are studied.
Abstract
Özet: Bu çalışmada, işletmelerin günümüz fınansal koşullarında karşı
karşıya kaldıkları döviz kuru ve faiz oranı risklerine karşı bir korunma aracı
olarak ortaya çıkan fınansal türevler ve bu ürünlerin muhasebeleştirilmcsinde
ortaya çıkan sorunlar ele alınmıştır. Mubasebeleştirmeye ilişkin sorunlara getirilen
çözümler, teori ve yasal düzenlemeler çerçevesinde incelenmiştir. Son olarak da,
bankalarca uygulanan Tek Düzen Muhasebe Standartlarına Uygun olarak yapılan
ve uygulamayı yansıtan muhasebe kayıtlarına yer verilerek bu konuda yapılan
düzenlemelerin eksiklerine değinilmiştir.
Summary: İn this study, financial derivatives as a hedging instrument
for' companies in the face of foreign exchange and interest rate risks and
problems emerging in accounting appliciation of this products are examined.
Solution proposals for accounting problems are examined in the concepts of
both theoric and legal arrangements. At the end of the study, accounting reeords
of a bank which have been adapted lo Uniform Accounting System and reflect
applicational practices and the deficiencies of the arrengements about this
subject are studied.
Keywords
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Details
| Primary Language | tr;en |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Publication Date | November 25, 2010 |
| Published in Issue | Year 2001 Volume: 15 Issue: 1-2 |
