FİNANSAL TÜREV ÜRÜNLERDEN FORWARD SÖZLEŞMELERİ VE MUHASEBE İŞLEMLERİ

The use of financial derivatives has been recently increasing in turkey. the economic crisis has had a big effect on this,too. incresed risks due to the crisis in financial markets are asked to be compensated by using the facilities offered by these products. althouh the use of financial derivatives has been spreading rapidly, it has been constantly highlighted that public opinion hasn’t sufficient knowledge about these products. the knowledge about the taxation and accounting of financial derivates is not at a sufficient level. if the decrease of knowledge on this subject is overcome,the self-confident on the usage of these products will increase. thanks to this, financial risks can be opposed more easily. by using advanced financial means which their worldwide rivals use, they can increase their competition force and can manage the future better. forward contracts from financial derivates composes the subject of this study. first, forward contracts are introduced generally. by revealing accounting principles regarding forward contracts in terms of existing legal contracts, it is aimed to attract attention to some subjects which can be faced in accounting.