Accounting for financial instruments in Turkish accounting standards

Misirlioglu, Ismail

Abstract

The Turkish Accounting Standards Board (TMSK) issued TMS 32, "Financial Instruments: Disclosure and Presentation” and TMS 39, “Financial Instruments: Recognition and Measurement” in 2006, and TFRS 7, “Financial Instruments: Disclosures” in 2007. These standards comprise a very comprehensive set of requirements. The aim of this paper is to discuss and analyse fundamental principles and applications of these standards in full compliance with the standards issued by International Accounting Standards Board (IASB).

• Journal Article Type: Article
• Publication Date: Mar 1, 2008
• Journal: Financial Analysis (Mali Çözüm)
• Print ISSN: 1303-5444
• Peer Reviewed: Peer Reviewed
• Volume: 86
• Pages: 65-81
• Keywords: finansal araçlar, TMS 32, TMS 39, TFRS 7, accounting, financial instruments, Turky, accounting standards
• Public URL: https://uwe-repository.worktribe.com/output/1014688
• Publisher URL: http://archive.ismmmo.org.tr/docs/malicozum/86malicozum/4%20ismail%20ufuk%20misirlioglu.pdf