In Turkish Financial Reporting Standards and International Financial Reporting Standards (TFRS/IFRS), related to financial instruments; There are 4 (four) standards: TMS/UMS 32: Financial Instruments: Presentation, TMS/UMS:39 Financial Instruments: Recognition and Measurement, TFRS/IFRS 7: Financial Instruments: Disclosures, TFRS/IFRS 9: Financial Instruments standards.
In the study, the principles of presentation with TAS / IAS 32, accounting (reporting) and valuation principles with TMS / IAS 39, and public disclosure principles with TFRS / IFRS 7 are examined with examples and contributed to the implementation of financial instruments in an impartial and effective manner. intended to be.
In line with these purposes; Definition, presentation, classification, valuation (measurement) of financial instruments, footnote explanations, reporting of derivative financial instruments and hedge accounting are tried to be explained with examples.
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Kültür Mah. Kızılırmak Sok. No:74/1-2 Kocatepe Kültür Merkezi
Kızılay - Çankaya Ankara