{"id":3906,"date":"2018-02-03T00:42:12","date_gmt":"2018-02-02T21:42:12","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=3906"},"modified":"2018-02-07T23:04:27","modified_gmt":"2018-02-07T20:04:27","slug":"accounting-for-exchange-risk-management-activities-under-the-scope-of-international-accounting-standards","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/accounting-for-exchange-risk-management-activities-under-the-scope-of-international-accounting-standards","title":{"rendered":"Uluslararas\u0131 Muhasebe Standartlar\u0131 Kapsam\u0131nda Kur Riski Y\u00f6netim Faaliyetlerinin Muhasebele\u015ftirilmesi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nUluslararas\u0131 Muhasebe Standartlar\u0131 Kapsam\u0131nda Kur Riski Y\u00f6netim Faaliyetlerinin Muhasebele\u015ftirilmesi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nAy\u015feg\u00fcl \u0130pek, Fehmi Ali Ild\u0131r<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n1<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n235-251<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.102<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
G\u00fcn\u00fcm\u00fczde \u00f6zellikle k\u00fcreselle\u015fmenin de etkisiyle tek pazar haline gelen \u00fclke ekonomilerinde faaliyet g\u00f6steren \u015firketler ciddi anlamda kur riski ile kar\u015f\u0131 kar\u015f\u0131ya kalmaktad\u0131r. Bu risk i\u015fletmelerin faaliyet sonu\u00e7lar\u0131 \u00fczerinde olumsuz etkiler yaratabilmektedir. Bu etkileri ortadan kald\u0131rabilmek ya da en aza indirgemek amac\u0131yla g\u00fcnden g\u00fcne bir\u00e7ok farkl\u0131 kur riski y\u00f6netim tekni\u011fi ortaya \u00e7\u0131kmaktad\u0131r. Ancak bu y\u00f6ntemlerin uygulanmas\u0131 bir tak\u0131m zorluklar\u0131 da beraberinde getirmektedir. \u00c7al\u0131\u015fmada, 2005 y\u0131l\u0131 itibari ile bir\u00e7ok \u015firket i\u00e7in uygulama zorunlulu\u011fu getirilen Uluslararas\u0131 Muhasebe ve Finansal Raporlama Standartlar\u0131 (UMS\/UFRS) kapsam\u0131nda kur riski y\u00f6netim faaliyetlerinde kullan\u0131lan forward s\u00f6zle\u015fmeler ve muhasebele\u015ftirilmesine ili\u015fkin teorik bilgiler verilmesi ve uygulama s\u00fcrecinin irdelenmesi ama\u00e7lanm\u0131\u015ft\u0131r. Bu kapsamda \u00f6ncelik olarak kur riskinin ortaya \u00e7\u0131k\u0131\u015f\u0131, y\u00f6netilmesi ve y\u00f6netim ara\u00e7lar\u0131ndan biri olan vadeli i\u015flem (forward) s\u00f6zle\u015fmelerine ili\u015fkin teorik bilgiler verilmi\u015f ve sonras\u0131nda UMS\/UFRS kapsam\u0131nda, risk y\u00f6netim faaliyetlerinin muhasebesel anlamda farkl\u0131 alternatifleri ortaya konmu\u015ftur. Son olarak T\u00fcrkiye\u2019de faaliyet g\u00f6steren bir \u015firkete ait, risk y\u00f6netim s\u00fcreci ve bu s\u00fcre\u00e7te yer alan finansal i\u015flemlerin finansal riskten korunma muhasebesi kapsam\u0131ndaki uygulamalar\u0131na yer verilmi\u015ftir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nMuhasebe Standartlar\u0131, Finansal Risk, T\u00fcrev Ara\u00e7lar, Riskten Korunma, Kur Riski<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41, M48, G31, G32<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Uluslararas\u0131 Muhasebe Standartlar\u0131 Kapsam\u0131nda Kur Riski Y\u00f6netim Faaliyetlerinin Muhasebele\u015ftirilmesi Yazar(lar): Ay\u015feg\u00fcl \u0130pek, Fehmi Ali Ild\u0131r Cilt: 9 Say\u0131: 1 Y\u0131l: 2018 Sayfa: 235-251 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2018.102 \u00d6z G\u00fcn\u00fcm\u00fczde \u00f6zellikle k\u00fcreselle\u015fmenin de etkisiyle tek pazar haline gelen \u00fclke ekonomilerinde faaliyet g\u00f6steren \u015firketler ciddi anlamda […]<\/p>\n

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