Accounting Treatment of Repurchase Order and Reverse Repurchase Order Transactions By Business Enterprises Excluding Banking and Intermediary Institutions
Journal Name:
- Finans Politik & Ekonomik Yorumlar Dergisi
Keywords (Original Language):
| Author Name | University of Author |
|---|---|
Abstract (2. Language):
In Turkey, repurchase order and reverse repurchase order transactions are being
exercised between banks and banks, banks and intermediary institutions, banks
and Central Bank of Turkey, and finally banks or intermediary institutions and real
and other legal persons.
This study attempts to probe into the accounting treatment process of repurchase order and reverse repurchase order instruments, which are important for meeting the short-term liquidity needs of those demanding funds and for making valuable use of the idle resources which are held by the real and legal persons.
Bookmark/Search this post with
Abstract (Original Language):
Repo ve ters repo işlemleri ülkemizde, bankalar ile bankalar, bankalar ile araci
kurumlar, bankalar ile T.C. Merkez Bankasi veya bankalar ve araci kuruluşlar ile
gerçek ve tüzel kişiler arasinda gerçekleştirilmektedir.
Gerçek ve tüzel kişilerin ellerindeki kisa süreli atil fonlarini değerlendirdikleri ve
de fon talep edenlerin kisa süreli kaynak ihtiyaçlarini giderdikleri önemli bir araç
olan repo ve ters repo işlemlerinin muhasebeleştirme sürecini bu makalede işlemeye çalişacağiz.
FULL TEXT (PDF):
- 551