Accounting for financial instruments in Turkish accounting standards

Misirlioglu, I. (2008) Accounting for financial instruments in Turkish accounting standards. Financial Analysis (Mali Çözüm), 86. pp. 65-81. ISSN 1303-5444

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Publisher's URL: http://archive.ismmmo.org.tr/docs/malicozum/86mali...

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).

Item Type:Article
Uncontrolled Keywords:finansal araçlar, TMS 32, TMS 39, TFRS 7, accounting, financial instruments, Turky, accounting standards
Faculty/Department:Faculty of Business and Law > Department of Business Management
~Pre-2010 Faculty Structure > Bristol Business School > Centre for Global Finance
~Pre-2012 Faculty Structure > Faculty of Business and Law > Department of Business and Management
~Pre-2012 Faculty Structure > Faculty of Business and Law > Centre for Global Finance
ID Code:12604
Deposited By: Dr I. Misirlioglu
Deposited On:16 Dec 2010 14:35
Last Modified:08 Dec 2012 20:08

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