Research Information System
Thesis Type: Postgraduate
Institution Of The Thesis: Istanbul Commerce University, Finans Enstitüsü, Turkey
Approval Date: 2017
Thesis Language: Turkish
Student: ALİ İHSAN KAYAALP
Supervisor: KIYMETLİ ŞEN İLKER
Open Archive Collection: AVESIS Open Access Collection
Abstract:This academic work is prepared as a graduate thesis for Istanbul Commerce University Finance Institute. The subject of the examination is the examination of the derivative products according to the hedge accounting and the application of the effectiveness test. The purpose of the study is to examine the effectiveness tests and methods that should be done according to the Turkish Accounting Standard (TAS) 39 in the hedge accounting. For this purpose, derivative products were measured using effectiveness test methods according to the hedge accounting. In the measured transactions, effectiveness test results were found to be in the 80% -125% band gap, which is the desired band gap for applying hedge accounting according to TAS 39. These transactions can be accounted under the hedge accounting to the conclusion that has been reached.