Anadolu Bil Meslek Yüksekokulu Dergisi

Yazarlar: Kadir DABBAĞOĞLU

Konular:-

Anahtar Kelimeler:Bonds,Bills,Accounting standards,Present value

Özet: Bonds-bills and shares are all important financial investment instruments for enterprises. These financial investment instruments can be acquired as short and long term financial investments by enterprises. Bonds-bills and shares acquired from markets to obtain interest, dividend income or gain on sale in short-term are stated with the market (fair) value occurred at the balance sheet date. Fluctuations between acquisition (cost) value and fair value are associated with results of operations. All other investments in bonds- the management are stated with their market value at balance sheet dates and fluctuations between acquisitions (cost) value and market (fair) value are                                                             1 Dr. T.C. İstanbul Aydın Üniversitesi İnönü Cad. No.40 Beşyol Küçükçekmece İstanbulTel. 0212 425 61 51, [email protected], associated with shareholders’ equity. In case of unavailability of an active market, these kinds of securities are stated with their cost values at balance sheet date. However, impairment in securities should also be checked and necessary provision is stated in balance sheet. The article is on valuation and reporting of bills-bonds and shares acquired by enterprises, as part of Turkish Accounting Standards and looks over calculations for discounted cost value and test of impairment in securities.bills and shares should be classified as “available for sale” and “to be held till maturity” by the enterprise management. Bonds and bills to be held till maturity are stated with discounted cost value in balance sheet. Changes in discounted cost value are associated with results of operations. Bonds-bills and shares classified as available for sale by

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