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标题：Turkish Accounting Standards,IAS - 39 "Financial Instruments: Recognition and Measurement" Under the Cash Flow Hedge Derivative Products Use: The Case of Forward
其他标题：Türkiye Muhasebe Standardı TMS - 39 “Finansal Araçlar: Muhasebeleştirme ve Ölçüm” Kapsamında Türev Ürünlerin Nakit Akış Riskinden Korunma Amaçlı Kullanımı: Forward Örneği
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作者：Emine ÇINA BAL ; Veli ÖZTÜRK
期刊名称：İşletme Araştırmaları Dergisi
印刷版ISSN：1309-0712
出版年度：2013
卷号：5
期号：2
语种：English
出版社：Isarder
摘要：Businesses face interest rate,exchange rate,liquidity,use derivative financial instruments to hedge against such risks. Forward transactions with derivative financial instruments,the non-organized markets,interest rates pre-determined future date,foreign currency contracts that contain delivery of goods as well as financial assets. Cash flow hedge that forms the subject of this study,a recognized asset or liability or a highly probable forecast transaction and the net profit or loss attributable to a particular risk of affecting the nature of a cash flow hedge to hedge changes in the process. Study the case of the application of foreign money has a tangible fixed asset purchases. Related to the purchase of tangible fixed assets at future foreign mercenaries were forward contracts to hedge the cash flow risk. Forward contracts,principal accounts on the balance sheet in accordance with IAS 39 Standard,derivative financial instruments are shown as fixed assets. The fair value of the contract during the contract period at the end of the period to show the valuation differences arising from the valuation of equity shown in the balance sheet. Net valuation differences arising from the contract are accounted for by two separate options. The first option,the net costs associated with the asset valuation difference. The second option is deducted from the amount of depreciation for the asset at the end of the period.
其他摘要：İşletmeler karşılaşabilecekleri faiz oranı,döviz kuru,likidite gibi risklere karşı korunmak için türev finansal araçları kullanırlar. Bir türev finansal araç olan forward işlemleri de,organize olmayan piyasalarda yapılan,gelecekteki bir tarihte önceden be
关键词：Derivative Financial Instruments;Forward;Cash Flow Hedges;IAS 39
其他关键词：Türev Finansal Araç;Forward;Nakit Akış Riskinden Korunma;TMS 39