Finansal Risklerden Korunma Muhasebesi ve Finansal Tablolarda Raporlanması

Abstract

In a globalizing world economy, financial institutions and real sector companies, when they do business in both local and international markets in this changing and developing new competitive conditions, face some risks like foreign exchange risk which change according to nature and size of the markets in which they operate. These companies and institutions utilize various financial instruments to protect against such risks. Derivatives are the most commonly used among these instruments.The purpose of this study is analyzing how to report gains and losses on the financial statements related to the derivative contract which appears on the valuation day. In this study, current literature is been analyzed and some examples are given regarding how to recognize derivative instruments that will be applied according to the different types of risks and how to report them on the financial statements.Key WordsHedge Accounting, Hedge, Derivatives Contracts.