Özet:

Financial leasing operations mostly seen in global economy and increasing day by day in our country have assumed a complementary role for the market. Financial leasing companies that carry out financial leasing operations provide alternatives to the companies that demand to increase their financial investment and production activities. The establishment of financial leasing companies is subject to the permit of the Banking Regulation and Supervision Agency and the provisions of the Turkish Commerce Code concerning joint-stock corporations. Financial leasing companies make use of Turkish Accounting Standards and Turkish Financial Reporting Standards and Uniform Accounting Plan regulated by the Banking Regulation and Supervision Agency for accounting transactions and preparation of financial statements. The objective of this study is to provide contribution to the literature by describing hedge accounting for the financial leasing companies where a separate accounts chart is used in their accounting plan although they are subject to Turkish Accounting Standards. It is observed from the samples that profit or loss resulting from hedge accounting item and hedge accounting instrument may be recognized in the same period.

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