文章基本信息

标题：Derivatives Usage In Risk Management By Turkish Non-financial Firms And Banks: A Comparative Study
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作者：Yakup Selvi ; Istanbul University School of Business Aslı Türel ; Istanbul University School of Business 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：2
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The purpose of this study to compare the previous research about how the nonfinancial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey have disclosed information regarding the usage of derivatives, and the accounting treatment of these derivatives. The results of these studies indicate that banks and the non-financial companies listed in the ISE-100 Indices, which represent 86 % of the market capitalization, use derivatives mainly for hedging purposes. However, the evidence that they usually prefer reporting their gains/losses arising from these transactions as “held for trading” instead of applying “hedge accounting”, since they could not meet the compulsory criterions described in the IAS 39.
关键词：Derivative Instruments; IAS 39; IFRS 7; Hedge Accounting