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Financial Instruments under TFRS / IFRS
Author
Publisher
Nobel Akademik Yayıncılık
Barcode
9786053202202
ISBN
978-605-320-220-2
Pages
242 Page
Dimensions
16x23,5
Number of Prints
Geliştrilmiş 2. Baskı
Print Year
Ekim, 2015
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.
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.