IAS 39 Nolu Standart Hükümlerine Göre Menkul Kıymetler ve Finansal Duran Varlık İşlemlerinde Uygulanacak Muhasebe Politikaları

The objective of this article is to describe the accounting policies and the principles for recognising, measuring and disclosing information about financial assets, especially financial asset held for trading, held-to-maturity investment and available-for-sale in financial statements of business enterprises.