Turkish Accounting Standards, IAS - 39 "Financial Instruments: Recognition and Measurement" Under the Cash Flow Hedge Derivative Products Use: The Case of Forward

Businesses face interest rate, exchange rate, liquidity, use derivative financial instruments to hedge against such risks. Forward transactions with derivative financial instruments, the non-organized markets, interest rates pre-determined future date, foreign currency contracts that contain deliv...

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Bibliographic Details
Main Authors: Emine ÇINA BAL, Veli ÖZTÜRK
Format: Article
Language:English
Published: Isarder 2013-06-01
Series:İşletme Araştırmaları Dergisi
Subjects:
Online Access:http://www.isarder.org/isardercom/2013vol5issue2/vol.5_issue.2_article06fulltext.pdf