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Accounting for financial instruments in Turkish accounting standards

Misirlioglu, Ismail

Authors



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).

Citation

Misirlioglu, I. (2008). Accounting for financial instruments in Turkish accounting standards

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
Publisher URL http://archive.ismmmo.org.tr/docs/malicozum/86malicozum/4%20ismail%20ufuk%20misirlioglu.pdf