Option Contracts from Derivative Instruments and their Accounting

Abstract

Derivative products are products whose price is tied to another underlying asset. Derivative products are regulated on assets such as interest rates, shares, and financial assets such as foreign currency, and commodities. These contracts are traded on organized exchanges and over-the-counter markets. There are four basic derivatives. These are swap contracts, forward (alivre), futures contracts, and options contracts. Derivative products traded in over-the-counter markets; Forward (live) contracts, options contracts, and swap contracts. Derivative products traded in organized markets; Futures contracts are options contracts. In this study, options contracts and their accounting according to the Türkiye uniform chart of accounts will be discussed.