Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi
Yazarlar: Fırat ALTINKAYNAK
Konular:-
Anahtar Kelimeler:Agricultural Sector,Forward,IAS,IFRS
Özet: Different investment opportunities that have brought growing markets bring many financial risks too. Forward contracts which invested in for speculation or to risk management in the agricultural sector, inalienable and not transferable from onesided. In this sense forward contracts encumber as debt obligations and commercial claims to company. In this study; forward contracts, evaluated on scope of IAS and IFRS, have tried to show which can be observed of accounts and these contracts should always be reported in the accounting systems for transparency of financial statements on the companies