TMS 39 Ve TFRS 9 Standartları Kapsamında Endeks Opsiyon Sözleşmelerinin Muhasebeleştirilmesi- BİST 30 Endeks Opsiyon Sözleşmeleri Örneği
Recognition For Index Option Contracts Under IAS 39 And IFRS 9 – The Case Of Option Contracts Bound To BIST 30 Index
Author(s): Nevran Karaca, Tansel Hacihasanoğlu, Şuayyip Doğuş DemirciSubject(s): Economy, Financial Markets, Accounting - Business Administration
Published by: İşletme Araştırmaları Dergisi
Keywords: Derivatives Financial Instruments; Option Contracts; IAS 39; IFRS 9;
Summary/Abstract: There is a limited number of academic studies about accounting for derivative products but non of them relating to the accounting for index option contracts. Within the scope of the study, it is aimed to indicate accounting regulations and procedures to be followed under IAS 39 and IFRS 9 for option contracts which traded in Futures and Options Exchange. The BIST 30 index option contracts having the highest volume of transaction and traded in VIOP is the main subject of the study via this objective. It is aimed to make the issue explicit by the help of a fictionalized example about these contracts.
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 6/2014
- Issue No: 3
- Page Range: 247-272
- Page Count: 26
- Language: Turkish