Özet:

Among non-standard options, Asian option contracts are frequently used standard options. The distinguishing characteristic of these option contracts from other standard option contracts is that the option premium is low and a reasonable level of profit or loss emerges because of the smaller price range between the price of the underlying assets at the contract and execution dates. For this reason, investors prefer these options to hedge their risks. The purpose of the study is to uncover the differences of Asian option contracts, which are not yet implemented in our country, from other option types, explain the calculation method of profit or loss in Asian option contracts, and offer recommendations on how to account for them according to standards. Within this framework, the study includes sample applications related to the Asian average price call and put options purchased on stocks, crude oil, gold, exchange rates, and coffee. The profit/losses were calculated by determining whether the Asian average price call and put options practice or not. In this way, the profits or losses of the option buyer and sale are determined. Accounting records have been expressed within the scope of accounting and financial reporting standards on the resulting profits or losses.

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