Türel, Aslı; Türel, Ahmet - In: International Journal of Critical Accounting 6 (2014) 2, pp. 166-186
This comparative study examines the reporting of derivatives according to hedge accounting and the effect of … derivatives on the financial positions of the banks in the European Union and Turkey. We found that all of the banks in Europe … examined in the study reported their hedge purpose derivatives according to hedge accounting. In contrast, only a small portion …