Publication: Dövize endeksli krediler ve değerlemesi
Abstract
DÖVİZE ENDEKSLİ KREDİLER VE DEĞERLEMESİ Dünya genelinde yaşanan küreselleşme süreci ve uluslararası ticaret hacmindeki artış beraberinde uluslararası muhasebe standartlarına uygun raporlamayı gerekli hale getirmiştir. Dövize endeksli kredilerin değerlemesi üzerinde durduğumuz bu çalışma kapsamında ülkemizde yürürlükte bulunan mevzuat hükümlerinden hareket ile dövize endeksli kredilerin değerlemesi Uluslararası Muhasebe Standartları ile uyumlu olarak anlatılmaktadır.
FOREIGN EXCHANGE INDEXED CREDITS AND EVALUATION The globalization process which is experienced throughout the world and the increase in the international commerce volume made reporting in compliance with the international accounting standards necessary. In the coverage of this study which we dwell upon the evaluation of the foreign exchange indexed credits, starting from the provisions of the regulations currently in force in our country, the evaluation of the foreign exchange indexed credits is explained in compliance with the International Accounting Standards.
FOREIGN EXCHANGE INDEXED CREDITS AND EVALUATION The globalization process which is experienced throughout the world and the increase in the international commerce volume made reporting in compliance with the international accounting standards necessary. In the coverage of this study which we dwell upon the evaluation of the foreign exchange indexed credits, starting from the provisions of the regulations currently in force in our country, the evaluation of the foreign exchange indexed credits is explained in compliance with the International Accounting Standards.