FAİZE DAYALI SWAP SÖZLEŞMELERİ VE MUHASEBELEŞTİRİLMESİ
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Date
2016
Authors
Cengiz, Hülya
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Publisher
Kenan ÇELİK
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Abstract
Vadeli işlem sözleşmeleri, işletmelerin maruz kaldığı riskleri en aza indirmek amacıyla kullanılan finansal araçlardır. Vadeli işlem sözleşmelerinde en çok kullanılanlardan biri faize dayalı swap sözleşmeleridir. Faize dayalı swap sözleşmelerinde taraflar, belirli bir süre boyunca belirli miktarlarda ödeme yükümlülüklerini birbirleriyle takas ederler. Faize dayalı swap sözleşmeleri riskten korunma veya spekülatif
amaçlı gerçekleştirilmektedir. Sözleşmeye hangi amaçla taraf olunuyorsa, buna göre bu işlemlerden sağlanan kazanç ya da kaybın muhasebeleştirilmesi ve raporlanması da farklılık gösterecektir. Swap sözleşmesin amacı riskten korunma ise bu durumun finansal tablolara da yansıtılması gerekir. Bu çalışma kapsamında faize dayalı swap işlemlerinin muhasebeleştirilmesi Uluslararası Muhasebe Standartları
(IAS)/Uluslararası Finansal Raporlama Standartları (IFRS) çerçevesinde ele alınmıştır. Vadeli işlemlerin
muhasebeleştirilmesi, uluslararası standartlarda riskten korunma temeline dayanır. Bu nedenle, bu çalışmada riskten korunma amaçlı bir swap örneği verilip, süreç içindeki yapılması gereken işlemler ve dönem
sonunda mali tabloların nasıl etkilendiği anlatılmıştır.
Contracts are financial instruments that are used to minimize the risks companies incur. Interest rate swap contracts, are among the most used derivatives contracts. Parties of theinterest rate swap contracts, exchange the engagement of payments of certain amounts that they should to do for a certain period of time. Interest rate swapscontractsarepracticedforhedgingorspeculating. The accounting of profit or loss varies depending on the aim of being a part of the contract.It should be expressed in the financial statements if the purpose of swap contracts is hedging. In this study, accounting of interest rate swap contracts was discussed in the scope of the International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS). Since in international standards, the accounting of derivative contracts are based on hedging, a case study of swap with the purpose of hedging was reported in this study. Besides, the proceduresshould be followedduringtheprocessand how thefinancialstatementswere affected was herein discussed.
Contracts are financial instruments that are used to minimize the risks companies incur. Interest rate swap contracts, are among the most used derivatives contracts. Parties of theinterest rate swap contracts, exchange the engagement of payments of certain amounts that they should to do for a certain period of time. Interest rate swapscontractsarepracticedforhedgingorspeculating. The accounting of profit or loss varies depending on the aim of being a part of the contract.It should be expressed in the financial statements if the purpose of swap contracts is hedging. In this study, accounting of interest rate swap contracts was discussed in the scope of the International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS). Since in international standards, the accounting of derivative contracts are based on hedging, a case study of swap with the purpose of hedging was reported in this study. Besides, the proceduresshould be followedduringtheprocessand how thefinancialstatementswere affected was herein discussed.
Description
Keywords
Swap, Riskten Korunma, Faize Dayalı Swap Sözleşmeleri, Finansal Araçlar, Hedging, İnterest Rate Based Swap Contracts, Financial Instruments
Turkish CoHE Thesis Center URL
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0
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N/A
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Volume
0
Issue
16
Start Page
1
End Page
22