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Fırat Üniversitesi Sosyal Bilimler Dergisi
Article . 2016 . Peer-reviewed
Data sources: Crossref
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Fırat Üniversitesi Sosyal Bilimler Dergisi
Article
Data sources: UnpayWall
https://dx.doi.org/10.18069/fu...
Other literature type
Data sources: Microsoft Academic Graph
TÜBİTAK ULAKBİM DergiPark
Article . 2016
Data sources: TÜBİTAK ULAKBİM DergiPark
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Claim

TÜRKİYE MUHASEBE-FİNANSAL RAPORLAMA STANDARTLARI’NA GÖRE FİNANSAL ARAÇLARIN MUHASEBELEŞTİRİLMESİ

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 31 Jan 2016Publisher:Firat UniversitesiJournal:Fırat Üniversitesi Sosyal Bilimler Dergisi, volume 25 (issn: 1300-9702, Copyright policy )
Authors: KAYA, Gamze Ayça;

doi: 10.18069/fusbed.05021

TÜRKİYE MUHASEBE-FİNANSAL RAPORLAMA STANDARTLARI’NA GÖRE FİNANSAL ARAÇLARIN MUHASEBELEŞTİRİLMESİ

Abstract

Turkiye Muhasebe-Finansal Raporlama Standartlari (TMS/TFRS)’nda, finansal araclarla ilgili TMS/IAS 32 Finansal Araclar: Sunum, TMS/IAS 39 Finansal Araclar: Muhasebelestirme ve Olcme, TFRS/IFRS 7 Finansal Araclar: Aciklamalar ve TFRS/IFRS 9 Finansal Araclar standartlari bulunmaktadir. Isletme bilancolarinda buyuk tutarlarda yer almasi nedeniyle finansal araclar son donemde buyuk onem kazanmistir. Finansal araclarin buyuk tutarlarda olmasi isletmelerin bu araclari nasil muhasebelestirecegi konusunu gundeme getirmistir. Finansal araclarin muhasebelestirilmesi isletmeler ve diger karar vericiler (yatirimcilar, kreditorler, devlet vb.) acisindan buyuk onem tasimaktadir. Calismada Turkiye MuhasebeFinansal Raporlama Standartlari’na gore finansal araclar muhasebelestirilmektedir. Ayrica finansal varliklar ayrintili olarak aciklanmakta ve finansal borclar uzerinde durulmamaktadir.

Keywords

Finansal Araçlar;Finansal Araçların Muhasebeleştirilmesi;TMS 32;TMS 39;TFRS 7;TFRS 9

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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold