Yabancı para forward sözleşmelerinin Türkiye muhasebe standartları kapsamında raporlanması

Reporting of Forward Contracts in Foreign Currency within Turkish Accounting Standards

Elif İNCEOĞLU

Dergi: Anadolu Bil Meslek Yüksekokulu Dergisi
Sayı: 2016 · Sayı: 42
Sayfa: 9–18
DOI: —

Özet

Finansmanda vadeli işlem; spot işlem tarihini aşan ileri bir

Abstract

In finance, an option is a contract which gives the buyer (theowner or holder) the right, but not the obligation, to buy or sellan underlying asset or instrument at a specified strike price on orbefore a specified date, depending on the form of the option. Inthe study, options in foreign currency is examined and explainedhow to be recorded and reported on basis of Turkish AccountingStandards required by the new Turkish Commercial Code with thetax dimension.

Anahtar kelimeler: Forward işlem, muhasebe standartları, finansal raporlama

Yabancı para forward sözleşmelerinin Türkiye muhasebe standartları kapsamında raporlanması — AJIndex