Publication: Türk Bankacılık Sisteminde sermaye piyasası araçlarının değerlemesi ve muhasebeleştirilmesi
Abstract
Bankacılık Sistemi, Muhasebe, Sermaye Piyasası Araçları, Değerleme, Türkiye Muhasebe Standardı 39 ÖZET TÜRK BANKACILIK SİSTEMİNDE SERMAYE PİYASASI ARAÇLARININ DEĞERLEMESİ VE MUHASEBELEŞTİRİLMESİ Son yıllarda dünyada yaşanan küreselleşme süreci ile birlikte ülkemiz finansal sektör piyasalarından biri olan sermaye piyasalarının, bankaların faaliyet alanları içerisinde önemli bir yer aldığı görülmüştür. Bankalar risklerinin düşük, getirilerinin ise yüksek olması nedeniyle, bu piyasalarda işlem gören sermaye piyasası araçlarından devlet iç borçlanma senetleri ile yurt dışında ihraç edilen eurobondları portföylerinde bulundurmayı tercih etmişlerdir. Ayrıca bankalar, fon fazlasının veya açığının bir kısmını yine bu piyasalardan karşılamaktadırlar. Gelişmiş ve gelişmekte olan bazı ülkelerdeki sermaye piyasalarında yapılan işlemler, yasa koyucular tarafından belirlenen ve kanunla yetkilendirilen kurulların belirlediği düzenlemeler çerçevesinde yapılmaktadır. Türkiye’de ise bankalar, yaşanan 2001 krizi sonrası Bankacılık Düzenleme ve Denetleme Kurulu tarafından yapılan düzenlemeler ile Türkiye Muhasebe Standartları Kurulu tarafından Uluslararası Muhasebe Standartları’yla uyumlu olarak hazırlanan, Türkiye Muhasebe Standartları’nın uygulamaya geçmesi ile birlikte, muhasebe sistemlerini uluslararası düzenlemelere uygun hale getirmişlerdir. Bu çalışmada bankaların, sermaye piyasalarında yapmış oldukları işlemler ile yatırım amaçlı olarak portföylerine almış oldukları sermaye piyasası araçlarının muhasebeleştirme ve değerlemesine ilişkin uygulamalara yer verilmiştir. Banking System, Accounting, Capital Markets İnstruments, Valuation, Turkish Accounting Standarts 39
EVALUATION AND BASIS ON ACCOUNTING OF CAPITAL MARKET INSTRUMENTS IN THE TURKISH BANKING SISTEM In recent years, it is observed that with the process of globalization in the world; capital markets, which are one of the Turkish financial markets, have become a major part in banks’ business activities. Banks prefer to have domestic government bonds and Eurobonds in their portfolio which are traded in capital markets as they have lower risks and higher yield. Furthermore, banks cover a part of their fund excess and their fund deficiency in these markets. Trades made in capital markets in developed and in some developing countries are regulated with regulations which are identified by legislator-established and law-empowered boards. After the crisis in 2001 banks in Turkey, with the regulations of Banking Regulation and Supervision Agency (BDDK) and with the implementation of Turkish Accounting Standards (TMS) which are prepared according to the International Accounting Standards (UMS) by Turkish Accounting Standards Board (TMSK), have made their accounting system compatible to the international regulations. In this study, application of the trades that are made in capital markets, accounting and evaluation of capital market instruments which are taken to their investment portfolio by banks, are researched.
EVALUATION AND BASIS ON ACCOUNTING OF CAPITAL MARKET INSTRUMENTS IN THE TURKISH BANKING SISTEM In recent years, it is observed that with the process of globalization in the world; capital markets, which are one of the Turkish financial markets, have become a major part in banks’ business activities. Banks prefer to have domestic government bonds and Eurobonds in their portfolio which are traded in capital markets as they have lower risks and higher yield. Furthermore, banks cover a part of their fund excess and their fund deficiency in these markets. Trades made in capital markets in developed and in some developing countries are regulated with regulations which are identified by legislator-established and law-empowered boards. After the crisis in 2001 banks in Turkey, with the regulations of Banking Regulation and Supervision Agency (BDDK) and with the implementation of Turkish Accounting Standards (TMS) which are prepared according to the International Accounting Standards (UMS) by Turkish Accounting Standards Board (TMSK), have made their accounting system compatible to the international regulations. In this study, application of the trades that are made in capital markets, accounting and evaluation of capital market instruments which are taken to their investment portfolio by banks, are researched.