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Journals / Finans Politik ve Ekonomik Yorumlar Dergisi / 2011 / Cilt: 48 - Sayı: 551

Accounting treatment of repurchase order and reverse repurchase order transactions by business enterprises excluding banking and intermediary institutions

Bankalar ve aracı kuruluşlar dışındaki işletmelerde repo ve ters repo işlemlerinin muhasebeleştirilmesi

M. Yılmaz İÇERLİ
Pages
93–102
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

This study attempts to probe into the accounting treatment process of repurchase order and reverse repurchase order instruments, which are important for meeting the short-term liquidity needs of those demanding funds and for making valuable use of the idle resources which are held by the real and legal persons.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In Turkey, repurchase order and reverse repurchase order transactions are being exercised between banks and banks, banks and intermediary institutions, banks and Central Bank of Turkey, and finally banks or intermediary institutions and real and other legal persons.
📊
Key Findings & Data:In Turkey, repurchase order and reverse repurchase order transactions are being exercised between banks and banks, banks and intermediary institutions, banks and Central Bank of Turkey, and finally banks or intermediary institutions and real and other legal persons.
💡
Conclusion & Impact:This study attempts to probe into the accounting treatment process of repurchase order and reverse repurchase order instruments, which are important for meeting the short-term liquidity needs of those demanding funds and for making valuable use of the idle resources which are held by the real and legal persons.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

In Turkey, repurchase order and reverse repurchase order transactions are being exercised between banks and banks, banks and intermediary institutions, banks and Central Bank of Turkey, and finally banks or intermediary institutions and real and other legal persons. This study attempts to probe into the accounting treatment process of repurchase order and reverse repurchase order instruments, which are important for meeting the short-term liquidity needs of those demanding funds and for making valuable use of the idle resources which are held by the real and legal persons.

Özet

Repo ve ters repo işlemleri ülkemizde, bankalar ile bankalar, bankalar ile aracı kurumlar, bankalar ile T.C. Merkez Bankası veya bankalar ve aracı kuruluşlar ile gerçek ve tüzel kişiler arasında gerçekleştirilmektedir. Gerçek ve tüzel kişilerin ellerindeki kısa süreli atıl fonlarını değerlendirdikleri ve de fon talep edenlerin kısa süreli kaynak ihtiyaçlarını giderdikleri önemli bir araç olan repo ve ters repo işlemlerinin muhasebeleştirme sürecini bu makalede işlemeye çalışacağız.

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Cite This Article

İÇERLİ, M. Y. (2011). Accounting treatment of repurchase order and reverse repurchase order transactions by business enterprises excluding banking and intermediary institutions. Finans Politik ve Ekonomik Yorumlar Dergisi, Cilt: 48 - Sayı: 551, 93–102. https://ajindex.com/articles/224041

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References (10)

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