Recognition For Index Option Contracts Under IAS 39 And IFRS 9 – The Case Of Option Contracts Bound To BIST 30 Index

Authors

  • Nevran Karaca Sakarya Üniversitesi İşletme Fakültesi, İşletme Bölümü Esentepe Kampüsü, Sakarya, Türkiye
  • Tansel Hacıhasanoğlu Bozok Üniversitesi İİBF, İşletme Bölümü Erdoğan Akdağ Kampüsü, Yozgat,Türkiye
  • Şuayyip Doğuş Demirci Sakarya Üniversitesi İşletme Fakültesi, İşletme Bölümü Esentepe Kampüsü, Sakarya, Türkiye

Keywords:

Derivatives Financial Instruments, Option Contracts, IAS 39, IFRS 9

Abstract

There is a limited number of academic studies about accounting for derivative products but non of them relating to the accounting for index option contracts. Within the scope of the study, it is aimed to indicate accounting regulations and procedures to be followed under IAS 39 and IFRS 9 for option contracts which traded in Futures and Options Exchange. The BIST 30 index option contracts having the highest volume of transaction and traded in VIOP is the main subject of the study via this objective. It is aimed to make the issue explicit by the help of a fictionalized example about these contracts.

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Published

2021-06-13

How to Cite

Karaca, N., Hacıhasanoğlu, T., & Demirci, Şuayyip D. (2021). Recognition For Index Option Contracts Under IAS 39 And IFRS 9 – The Case Of Option Contracts Bound To BIST 30 Index. Journal of Business Research - Turk, 6(3), 247–272. Retrieved from https://isarder.org/index.php/isarder/article/view/195

Issue

Vol. 6 No. 3 (2014)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.