Özet:

The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Financial Reporting Standards (IFRS) and Turkey Accounting Standards (IAS), which are the counterpart in Turkey of International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). These standards remain after, Derivative Financial Instruments performed in terms of accounting applications, In terms of New Accounts Plan Draft is in question some new applications. In this study, the resulting in terms of Derivative Financial Instruments was worked to show the new accounting practices. IAS and IFRS as the starting point the appropriate accounting applications to mandatory starting in 2013, in terms of the new Account plan draft Derivative Financial Instruments accounting practices is discussed. How these accounting applications in the new period, an approach that we should do, we tried to be revealed. In the new period, this accounting practices, how we should do, the work was an approach that has persisted.

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