Abstract:

The development of financial markets created variety in financial instruments. The international accounting / financial reports standards which aim at providing international integration in accounting applications and financial reporting have a complex content in the standards concerning financial instruments. With the TFRS 9 project which was planned to put into practice as far 2015 but postponed to 2018, it is intended to eliminate this complexity. The purpose of this study is to handle the principles and basics abuout classification, measurement recognition, impairment, presentatiton and explanation information in financial assets in the scope of financial instruments standards especially TFRS 9, and solve them with accounting applications. Financial debts and derivative products are out of the scope of this study.

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