İSLAMOĞLU, Mehmet Bartın Üniversitesi - İktisadi ve İdari Bilimler Fakültesi (İİBF) - İktisat Teorisi Anabilim Dalı, Turkey , BOZKURT, Orhan Uludağ Üniversitesi - İnegöl İşletme Fakültesi, Turkey

VALUATION AND ACCOUNTING PRACTICE OF FIXED INCOME SECURITIES IN BANKING INDUSTRY

38303

Fixed income securities are the financial instruments which are highly demanded by investors and still important at present. After credits, Banks as legal personalities in Turkey, place the greatest part of their resources to fixed income securities, in particular Government Domestic Debt Instruments. From the stand point of financial statements, it can be said that using different evaluation methods in relation to the said instruments which constitute the important part of the assets of the banks differentiates the results of the financial statements to a considerable extent. The completion of process of preparing a complete and accurate financial statements are important for users of the said statements like national and international investors, credit rating institutions, Banking Regulation and Supervision Agency, Capital Market Board, and tax authorities. Therefore, in this study, evaluation and accounting applications of fixed income securities are discussed within the framework of national legislation and international standards.

55

Fixed Income Securities , Fair Value Accounting , International Accounting Standarts

Journal Of Financial Researches an‎d Studies

92