Swap transactions and accounting transactions

The overwhelming competition in the international arena threatens businesses in many areas, and developments in the markets and economic crises bring risks that need to be managed or eliminated. Undoubtedly, a business that wants to gain the competitive advantage has to reach financial resources and manage the risks it brings. Although the use of derivative products is increasing in our country, it is seen that the sufficient level has not been reached when the world markets are examined. One of the main reasons behind this is the fact that the institution or organization that will be a party to derivative products does not have sufficient information about these financial instruments. The fact that very few studies have been carried out on the accounting of derivative products is an indication of insufficient knowledge in this area. With this study, it is aimed to conduct a literature study on advanced financial instruments, which are increasingly used in our country, to introduce Swap Transactions with the highest volume among derivative products, to clarify the accounting stages of Swap transactions through examples, and explain the problems that may be experienced in accounting. Keywords: Financial Resources, Derivative Products, Swap Transactions