Verfügbarkeit: Accounting standards for financial derivatives

Accounting standards for financial derivatives: a comparison of Germany and Turkey

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Bibliographische Detailangaben
1. Verfasser:	Tas, Oktay (VerfasserIn)
Format:	Abschlussarbeit Buch
Sprache:	English
Veröffentlicht:	Berlin Köster 2001
Ausgabe:	1. Aufl.
Schriftenreihe:	Schriftenreihe Wirtschaftswissenschaften Bd. 18
Schlagworte:	Generally Accepted Accounting Principles Bilanz Derivat > Wertpapier International Accounting Standards Deutschland Türkei Hochschulschrift
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XII, 283 S. 21 cm
ISBN:	3895744212

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MARC


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adam_text	Accounting Standards for Financial Derivatives: A Comparison of Germany and Turkey vorgelegt von Master of Finance and Accounting OktayTas aus Istanbul Von der Fakultat VIII- Wirtschaft und Management der Technischen Universitat Berlin zur Erlangung des akademischen Grades Doktor der Wirtschaftwissenschaften - Dr rer oec - genehmigte Dissertation Promotionsausschuss: Vorsitzender: Prof Dr Eberhard Kuhlmann Berichter: Prof Dr Klaus Serfling Berichter: Prof Dr Volker Trommsdorff Tag der wissenschaftlichen Aussprache: 09 03 2001 Berlin 2001 D83 Contents Contents Contents I List of Figures VII List of Tables IX ListofAbbrevation XIII 1 Introduction 1 1 1 Definition of the Problem 1 1 2 Purpose of the Study 2 1 3 Methodology of the study 2 1 4 The Structure of the Study , 4 2 Financial Innovation and Financial Derivatives 7 2 1 Introduction 7 2 2 Financial Derivatives 10 2 3 The Most Important Purpose of the Usage of Financial Derivatives IS 231 Usage of Financial Derivatives by Companies 15 232 Usage of Financial Derivatives by Banks 17 2 4 The Main Economic Function of Derivatives 18 2 5 Structural Characteristics of Derivative Market Participants 19 3 Introduction to Financial Derivatives 22 3 1 Introduction 22 3 2 Forward Contracts 22 321 Foreign Exchange Forwards 23 322 Forward Rate Agreements (FRAs) 24 323 Risks In Forward Contracts 25 3 3 Financial Futures 26 331 Currency Futures 29 332 Interest Rate Futures 29 333 Stock Index Futures 30 3 4 Swaps 30 341 Interest Rate Swaps 31 3411 Currency Swaps 33 341 2Swaptions 34 Contents II 3413 Risks in the Swap Contracts 36 342 Interest Rate Caps, Collars and Floors 37 3 5 Options 38 351 Introduction 38 352 The Transaction Sides of Options 39 3521 Buying a Call Options : 40 3522 Writing a Call option 41 3523 Buying a Put Option 41 3524 Writing a Put Option 41 353 Stock Options 42 354 Currency Options 42 355 Interest Rate Options 42 356 Index Options 42 357 Risks in Options 43 4 Accounting for Financial Derivatives 44 4 1 Introductions 44 411 Existing Accounting Framework 45 4 2 International Accounting Standards for Derivatives 49 421 International Accounting Standard IAS 32; Financial Instruments 50 422 International Accounting Standard IAS 39: Financial Instruments 54 4 3 US-GAAP Standards on Derivatives 59 431 FASB Project on Accounting for Derivatives 61 432 Current Authoritative Guidelines for Derivatives in USA 61 433 General Accounting Approach for Derivatives 63 43311 Accounting for Futures Contract 64 43312 Forward Contracts 65 43313 Foreign Currency Contracts 65 43314 Options 66 43315 Interest Rate Swaps 67 434 SFAS 133: Accounting for Financial Derivatives and Hedging Activities 68 4341 Introduction 68 4342 Scope and Definition 72 Contents III 4343 General Requirements 75 4344 Special Accounting 77 43441 Criteria for Hedging 81 4345 Fair Value Hedges % 83 4346 Cash Flow Hedges ! ' 90 43461 Foreign Currency Cash Flows Hedges 93 4347 Foreign Currency Net Investment Hedges 97 4348 Disclosures 100 4349 Conclusion and Summary of SFAS 133 102 4 4 German Accounting Standards for Derivatives 104 441 Introduction 104 4411 The German Accounting Setting Committee 105 4412 Recognition and Valuation Standards 106 4413 Requirements for Reporting in the Notes and Management Report 107 4414 Reporting of Financial Derivatives on the balance Sheet 108 4415 Accounting of Speculation and Arbitrage Transactions 109 4416 Accounting for Hedging Transactions 109 44161 Micro Hedge 113 44162 Macro-Hedge 114 44163 Portfolio-Hedge 114 4417 Report of Financial Derivatives in the Footnotes 116 442 Accounting Treatment of Currency Forwards 117 443 Accounting for Forward Rate Agreement 119 444 Accounting for Future Contracts 120 445 Accounting of Swaps 123 446 Accounting Treatment of Currency swaps 125 447 Accounting of Options 128 448 Accounting Treatment of Caps, Collars and Floors 130 4 5 Turkish Accounting Standards for Derivatives 133 Contents IV 451 Accounting Treatment for Derivative Instruments in Turkey 134 452 Accounting Treatment for Forward Contracts 135 453 Accounting Treatment for Futures Contracts 136 454 Accounting for Options 137 455 Accounting of Swaps 138 456 Accounting of Interest rate Caps, Floors and Collars 139 457 Summary and Conclusion 145 4 6 Other National Accounting Initiatives for Financial Derivatives 145 461 United Kingdom 145 462 Japan 147 4621 Japanese Standard Setting 148 4622 Ministry of Justice Report 149 463 Canada , 149 5 Result of the Questionnaire Survey 151 5 1 Questionnaire Survey for Turkish Bank Banks 152 511 Turkish Banking Sector 152 512 Use of Derivatives in Turkish Banking 154 513 Forward Contracts in Turkish Banking 156 5131 Use of Foreign Currency Forwards 157 514 Forward rate Agreements (FRAs) 158 515 Swap Transactions In Turkish Banking 160 516 Currency Swaps 160 517 Interest Rate Swaps 162 518 Futures Contracts in Turkish Banking 164 5181 Currency Futures 165 5182 Interest Rate Futures 167 519 Option Based Derivatives in Turkish Banking 169 5191 Currency Options 169 5192 Interest Rate Options 171 5 2 Accounting of Derivatives in Turkish Banking 172 521 Importance of Bank's Annual Report for the Customers 172 522 Importance of Bank's Annual Report for the Financial Analyst 173 523 Importance of Bank's Annual Report for the Investor 174 Contents 524 Importance of Bank's Annual Report for the Employee 175 525 Importance of Bank's Annual Report for the Management 176 526 Importance of Bank's Annual Report for the Government 177 527 Application of International Accounting Standards 178 528 Application of US-GAAP Standards on Financial Derivatives 179 529 Importance of Domestic Regulations on Financial Derivatives 180 5 2 10 Importance of Domestic Regulations on Choosing Alternative Methods 181 5 2 11 Importance of Domestic Regulations for Reconciliation to US-GAAP 181 5 2 12 The Disclosure Information with IAS on Derivatives : 182 5 2 13 The Disclosure by Domestic Laws on Derivatives in Turkish Banking 183 5 2 14 Disclosure by Domestic Accounting Regulations on Derivatives 184 5 2 15 Importance of Disclosure on Derivatives 185 5 2 16 Disclose on Derivatives by Securities Regulations in Turkish Banking 186 5 2 17 Application of IAS 32 Financial Instrument 187 5 2 18 Application of FAS No 119 188 5 2 19 Application of SFAS No 133: Accounting for Derivatives 188 5 2 20 Recognition on off- Balance Sheet Activities in Turkish Banking 189 5 2 20 1 Recognition on the Balance Sheet in the Fair Value 189 5 2 20 2 Differentiation between Historical Cost and Fair Value 190 5 2 21 Use of Hedge Accounting in Turkish Banking 191 5 2 22 Use of Hedge Accounting to Decrease Volatility of Reported profits 191 5 2 23 Use of Realisation of Financial Instruments in Turkish Banking 192 5 2 24 Losses and Gains of Derivatives (Realised and Unrealised) 193 5 2 25 Disclosure of Losses and Gains on Derivatives 194 5 2 26 The Accounting policies, Recognition, Measurement 195 5 2 27 Disclosure of Hedge Relationships 197 5 2 28 Information about Derivatives as Internal Management Controls 198 5 2 29 Information about Derivatives as Quantitative Disclosure 199 5 2 30 Summary and Conclusion of Questionnaire Survey 200 5 3 Questionnaire Survey for German Banking 203 531 Use of Financial Derivatives in German Banks 205 5311 Use of Foreign Currency Forwards in German Banks 205 5312 Use of Forward Rate Agreements (FRAs) in German Banking 207 5313 Use of Currency Swaps in German Banks 208 Contents VJ_ 5314 Use of Interest Rate Swaps in Germany 209 5315 Use of Currency Futures in German Banking 210 5316 Use of Interest Rate Futures in German Banking 212 5317 Currency Options 213 5318 Interest Rate Options in German Banking 214 532 Accounting Standards and Application of Financial Derivatives 215 5321 Importance of Information about Financial Statements 215 5322 Importance of Bank's Annual Report for the Customers 216 5323 Importance of Bank's Annual Report for the Financial Analyst 217 5324 Importance of Bank's Annual Report for the Investor 217 5325 Importance of Bank's Annual Report for the Employees 218 5326 Importance of Bank's Annual Report for the Management 218 5327 Importance of Bank's Annual Report for the Regulatory Authorities 219 533 Importance of Accounting Standards to Financial Derivatives 219 5331 The Disclosure Information on Derivatives in German Banking 221 534 Application of IAS and US-GAAP Standards in German Banking 223 535 Recognition on off- Balance Sheet Activities in German Banking 224 536 Use of Hedge Accounting in German Banking 225 537 The Accounting Policies, Recognition, Measurement 226 538 Disclosure of Hedge Relationships 226 539 Information about Derivatives as Internal Management Controls 227 5 3 10 Information about Derivatives as Quantitative Disclosure 227 5 3 11 Comparison of Accounting Standards and Treatments 228 5 3 11 1 Harmonisation of General Accounting Standards 229 5 3 11 2 Harmonisation of Accounting Standards on Derivatives 229 5 3 11 3 Financial Statements Information with HGB 230 5 3 12 Summary and Conclusion of Questionnaire Survey 231 6 CONCLUSION 234 6 1 Summary and Conclusion 234 6 2 Limitations of the Study 240 Contents VII 6 3 Suggestions for the Further Research 241 Appendix 242 Bibliography 265
adam_txt	Accounting Standards for Financial Derivatives: A Comparison of Germany and Turkey vorgelegt von Master of Finance and Accounting OktayTas aus Istanbul Von der Fakultat VIII- Wirtschaft und Management der Technischen Universitat Berlin zur Erlangung des akademischen Grades Doktor der Wirtschaftwissenschaften - Dr rer oec - genehmigte Dissertation Promotionsausschuss: Vorsitzender: Prof Dr Eberhard Kuhlmann Berichter: Prof Dr Klaus Serfling Berichter: Prof Dr Volker Trommsdorff Tag der wissenschaftlichen Aussprache: 09 03 2001 Berlin 2001 D83 Contents Contents Contents I List of Figures VII List of Tables IX ListofAbbrevation XIII 1 Introduction 1 1 1 Definition of the Problem 1 1 2 Purpose of the Study 2 1 3 Methodology of the study 2 1 4 The Structure of the Study , 4 2 Financial Innovation and Financial Derivatives 7 2 1 Introduction 7 2 2 Financial Derivatives 10 2 3 The Most Important Purpose of the Usage of Financial Derivatives IS 231 Usage of Financial Derivatives by Companies 15 232 Usage of Financial Derivatives by Banks 17 2 4 The Main Economic Function of Derivatives 18 2 5 Structural Characteristics of Derivative Market Participants 19 3 Introduction to Financial Derivatives 22 3 1 Introduction 22 3 2 Forward Contracts 22 321 Foreign Exchange Forwards 23 322 Forward Rate Agreements (FRAs) 24 323 Risks In Forward Contracts 25 3 3 Financial Futures 26 331 Currency Futures 29 332 Interest Rate Futures 29 333 Stock Index Futures 30 3 4 Swaps 30 341 Interest Rate Swaps 31 3411 Currency Swaps 33 341 2Swaptions 34 Contents II 3413 Risks in the Swap Contracts 36 342 Interest Rate Caps, Collars and Floors 37 3 5 Options 38 351 Introduction 38 352 The Transaction Sides of Options 39 3521 Buying a Call Options : 40 3522 Writing a Call option 41 3523 Buying a Put Option 41 3524 Writing a Put Option 41 353 Stock Options 42 354 Currency Options 42 355 Interest Rate Options 42 356 Index Options 42 357 Risks in Options 43 4 Accounting for Financial Derivatives 44 4 1 Introductions 44 411 Existing Accounting Framework 45 4 2 International Accounting Standards for Derivatives 49 421 International Accounting Standard IAS 32; Financial Instruments 50 422 International Accounting Standard IAS 39: Financial Instruments 54 4 3 US-GAAP Standards on Derivatives 59 431 FASB Project on Accounting for Derivatives 61 432 Current Authoritative Guidelines for Derivatives in USA 61 433 General Accounting Approach for Derivatives 63 43311 Accounting for Futures Contract 64 43312 Forward Contracts 65 43313 Foreign Currency Contracts 65 43314 Options 66 43315 Interest Rate Swaps 67 434 SFAS 133: Accounting for Financial Derivatives and Hedging Activities 68 4341 Introduction 68 4342 Scope and Definition 72 Contents III 4343 General Requirements 75 4344 Special Accounting 77 43441 Criteria for Hedging 81 4345 Fair Value Hedges % 83 4346 Cash Flow Hedges ! ' 90 43461 Foreign Currency Cash Flows Hedges 93 4347 Foreign Currency Net Investment Hedges 97 4348 Disclosures 100 4349 Conclusion and Summary of SFAS 133 102 4 4 German Accounting Standards for Derivatives 104 441 Introduction 104 4411 The German Accounting Setting Committee 105 4412 Recognition and Valuation Standards 106 4413 Requirements for Reporting in the Notes and Management Report 107 4414 Reporting of Financial Derivatives on the balance Sheet 108 4415 Accounting of Speculation and Arbitrage Transactions 109 4416 Accounting for Hedging Transactions 109 44161 Micro Hedge 113 44162 Macro-Hedge 114 44163 Portfolio-Hedge 114 4417 Report of Financial Derivatives in the Footnotes 116 442 Accounting Treatment of Currency Forwards 117 443 Accounting for Forward Rate Agreement 119 444 Accounting for Future Contracts 120 445 Accounting of Swaps 123 446 Accounting Treatment of Currency swaps 125 447 Accounting of Options 128 448 Accounting Treatment of Caps, Collars and Floors 130 4 5 Turkish Accounting Standards for Derivatives 133 Contents IV 451 Accounting Treatment for Derivative Instruments in Turkey 134 452 Accounting Treatment for Forward Contracts 135 453 Accounting Treatment for Futures Contracts 136 454 Accounting for Options 137 455 Accounting of Swaps 138 456 Accounting of Interest rate Caps, Floors and Collars 139 457 Summary and Conclusion 145 4 6 Other National Accounting Initiatives for Financial Derivatives 145 461 United Kingdom 145 462 Japan 147 4621 Japanese Standard Setting 148 4622 Ministry of Justice Report 149 463 Canada , 149 5 Result of the Questionnaire Survey 151 5 1 Questionnaire Survey for Turkish Bank Banks 152 511 Turkish Banking Sector 152 512 Use of Derivatives in Turkish Banking 154 513 Forward Contracts in Turkish Banking 156 5131 Use of Foreign Currency Forwards 157 514 Forward rate Agreements (FRAs) 158 515 Swap Transactions In Turkish Banking 160 516 Currency Swaps 160 517 Interest Rate Swaps 162 518 Futures Contracts in Turkish Banking 164 5181 Currency Futures 165 5182 Interest Rate Futures 167 519 Option Based Derivatives in Turkish Banking 169 5191 Currency Options 169 5192 Interest Rate Options 171 5 2 Accounting of Derivatives in Turkish Banking 172 521 Importance of Bank's Annual Report for the Customers 172 522 Importance of Bank's Annual Report for the Financial Analyst 173 523 Importance of Bank's Annual Report for the Investor 174 Contents 524 Importance of Bank's Annual Report for the Employee 175 525 Importance of Bank's Annual Report for the Management 176 526 Importance of Bank's Annual Report for the Government 177 527 Application of International Accounting Standards 178 528 Application of US-GAAP Standards on Financial Derivatives 179 529 Importance of Domestic Regulations on Financial Derivatives 180 5 2 10 Importance of Domestic Regulations on Choosing Alternative Methods 181 5 2 11 Importance of Domestic Regulations for Reconciliation to US-GAAP 181 5 2 12 The Disclosure Information with IAS on Derivatives : 182 5 2 13 The Disclosure by Domestic Laws on Derivatives in Turkish Banking 183 5 2 14 Disclosure by Domestic Accounting Regulations on Derivatives 184 5 2 15 Importance of Disclosure on Derivatives 185 5 2 16 Disclose on Derivatives by Securities Regulations in Turkish Banking 186 5 2 17 Application of IAS 32 Financial Instrument 187 5 2 18 Application of FAS No 119 188 5 2 19 Application of SFAS No 133: Accounting for Derivatives 188 5 2 20 Recognition on off- Balance Sheet Activities in Turkish Banking 189 5 2 20 1 Recognition on the Balance Sheet in the Fair Value 189 5 2 20 2 Differentiation between Historical Cost and Fair Value 190 5 2 21 Use of Hedge Accounting in Turkish Banking 191 5 2 22 Use of Hedge Accounting to Decrease Volatility of Reported profits 191 5 2 23 Use of Realisation of Financial Instruments in Turkish Banking 192 5 2 24 Losses and Gains of Derivatives (Realised and Unrealised) 193 5 2 25 Disclosure of Losses and Gains on Derivatives 194 5 2 26 The Accounting policies, Recognition, Measurement 195 5 2 27 Disclosure of Hedge Relationships 197 5 2 28 Information about Derivatives as Internal Management Controls 198 5 2 29 Information about Derivatives as Quantitative Disclosure 199 5 2 30 Summary and Conclusion of Questionnaire Survey 200 5 3 Questionnaire Survey for German Banking 203 531 Use of Financial Derivatives in German Banks 205 5311 Use of Foreign Currency Forwards in German Banks 205 5312 Use of Forward Rate Agreements (FRAs) in German Banking 207 5313 Use of Currency Swaps in German Banks 208 Contents VJ_ 5314 Use of Interest Rate Swaps in Germany 209 5315 Use of Currency Futures in German Banking 210 5316 Use of Interest Rate Futures in German Banking 212 5317 Currency Options 213 5318 Interest Rate Options in German Banking 214 532 Accounting Standards and Application of Financial Derivatives 215 5321 Importance of Information about Financial Statements 215 5322 Importance of Bank's Annual Report for the Customers 216 5323 Importance of Bank's Annual Report for the Financial Analyst 217 5324 Importance of Bank's Annual Report for the Investor 217 5325 Importance of Bank's Annual Report for the Employees 218 5326 Importance of Bank's Annual Report for the Management 218 5327 Importance of Bank's Annual Report for the Regulatory Authorities 219 533 Importance of Accounting Standards to Financial Derivatives 219 5331 The Disclosure Information on Derivatives in German Banking 221 534 Application of IAS and US-GAAP Standards in German Banking 223 535 Recognition on off- Balance Sheet Activities in German Banking 224 536 Use of Hedge Accounting in German Banking 225 537 The Accounting Policies, Recognition, Measurement 226 538 Disclosure of Hedge Relationships 226 539 Information about Derivatives as Internal Management Controls 227 5 3 10 Information about Derivatives as Quantitative Disclosure 227 5 3 11 Comparison of Accounting Standards and Treatments 228 5 3 11 1 Harmonisation of General Accounting Standards 229 5 3 11 2 Harmonisation of Accounting Standards on Derivatives 229 5 3 11 3 Financial Statements Information with HGB 230 5 3 12 Summary and Conclusion of Questionnaire Survey 231 6 CONCLUSION 234 6 1 Summary and Conclusion 234 6 2 Limitations of the Study 240 Contents VII 6 3 Suggestions for the Further Research 241 Appendix 242 Bibliography 265
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id	DE-604.BV023594822
illustrated	Not Illustrated
index_date	2024-07-02T22:41:36Z
indexdate	2024-08-31T02:07:22Z
institution	BVB
isbn	3895744212
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-016910138
oclc_num	722963736
open_access_boolean
owner	DE-521 DE-83 DE-188
owner_facet	DE-521 DE-83 DE-188
physical	XII, 283 S. 21 cm
publishDate	2001
publishDateSearch	2001
publishDateSort	2001
publisher	Köster
record_format	marc
series	Schriftenreihe Wirtschaftswissenschaften
series2	Schriftenreihe Wirtschaftswissenschaften
spelling	Tas, Oktay Verfasser aut Accounting standards for financial derivatives a comparison of Germany and Turkey Oktay Tas 1. Aufl. Berlin Köster 2001 XII, 283 S. 21 cm txt rdacontent n rdamedia nc rdacarrier Schriftenreihe Wirtschaftswissenschaften Bd. 18 Zugl.: Berlin, Techn. Univ., Diss., 2001 Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf Derivat Wertpapier (DE-588)4381572-8 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Türkei (DE-588)4061163-2 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Derivat Wertpapier (DE-588)4381572-8 s Bilanz (DE-588)4006566-2 s Generally Accepted Accounting Principles (DE-588)4465431-5 u International Accounting Standards (DE-588)4367663-7 s Türkei (DE-588)4061163-2 g DE-188 Schriftenreihe Wirtschaftswissenschaften Bd. 18 (DE-604)BV008901020 18 HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016910138&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Tas, Oktay Accounting standards for financial derivatives a comparison of Germany and Turkey Schriftenreihe Wirtschaftswissenschaften Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Bilanz (DE-588)4006566-2 gnd Derivat Wertpapier (DE-588)4381572-8 gnd International Accounting Standards (DE-588)4367663-7 gnd
subject_GND	(DE-588)4465431-5 (DE-588)4006566-2 (DE-588)4381572-8 (DE-588)4367663-7 (DE-588)4011882-4 (DE-588)4061163-2 (DE-588)4113937-9
title	Accounting standards for financial derivatives a comparison of Germany and Turkey
title_auth	Accounting standards for financial derivatives a comparison of Germany and Turkey
title_exact_search	Accounting standards for financial derivatives a comparison of Germany and Turkey
title_exact_search_txtP	Accounting standards for financial derivatives a comparison of Germany and Turkey
title_full	Accounting standards for financial derivatives a comparison of Germany and Turkey Oktay Tas
title_fullStr	Accounting standards for financial derivatives a comparison of Germany and Turkey Oktay Tas
title_full_unstemmed	Accounting standards for financial derivatives a comparison of Germany and Turkey Oktay Tas
title_short	Accounting standards for financial derivatives
title_sort	accounting standards for financial derivatives a comparison of germany and turkey
title_sub	a comparison of Germany and Turkey
topic	Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Bilanz (DE-588)4006566-2 gnd Derivat Wertpapier (DE-588)4381572-8 gnd International Accounting Standards (DE-588)4367663-7 gnd
topic_facet	Generally Accepted Accounting Principles Bilanz Derivat Wertpapier International Accounting Standards Deutschland Türkei Hochschulschrift
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016910138&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV008901020
work_keys_str_mv	AT tasoktay accountingstandardsforfinancialderivativesacomparisonofgermanyandturkey

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MARC

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