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 Available from:

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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
ID Code:12604
Deposited By: Dr I. Misirlioglu
Deposited On:16 Dec 2010 14:35
Last Modified:03 Jan 2017 08:12

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