FASB'IN 133 SAYILI FİNANSAL TÜREV ÜRÜNLER VE RİSKTEN KORUNMA İŞLEMLERİNİN MUHASEBESİ ADLI STANDARDININ GETİRDİĞİ YENİ KURALLAR

Yıl 2002, Cilt: 5 Sayı: 17, 135 - 143, 30.01.2002

Oktay Taş

https://doi.org/10.14783/maruoneri.683466

Öz

Developing in the USA has been extended also in European Countries derivative transactions has becoming a very important role in financial accounting. The purpose of these study is to analyze, examine und evaluate derivative product in the Turkish accountancy and its application according to the general accepted accounting principle und Turkish accounting code end principle. Here is examined forward, futures and options contract and its problems arising from the misapplication in the financial accounting.

Anahtar Kelimeler

FASB, FASB 133, Finansal türev ürünler, Riskten korunma işlemleri, Riskten korunma işlemleri muhasebesi

Kaynakça

• [l] ---------, "Original Pronouncements, Accounting Standards”, Financial Accounting Standards Board (FASB), 1 Haziran1997.
• [2] ---------‚ "Derivatives and Hedging - An Advance Analysis ofthe FASBs New Rules", Ernst &Young LLP,1993.
• [3] ---------‚ "Focus on Financial Reporting", KPMG, December 1998.