期刊名称：Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1308-5549
电子版ISSN：2147-4206
出版年度：2016
卷号：6
期号：1
页码：335-357
DOI：10.18074/cnuiibf.330
语种：English
出版社：Çankırı Karatekin University
摘要：The development of trading spot and spot and derivatives where electric energy is traded still continues in Turkey.Electricity Generation Corporation,retail and corporate customer,vendors and investors are affected negatively while taking financial decision by ever-changing spot electric price fluctuations which are ever-changing each time period within day.Derivatives market to which electric energy is accepted as an underlying asset is the market where contracts of bargaining and selling electric energy are traded today in case of a price risk expected in the future.In this study,the working of spot and derivatives trading where electric energy is traded has been examined,and as electricity derivative contracts,forward,futures,option swaps and recognition of these trading,in compliance with TAS/TFRS,have been shown.
其他摘要：Elektrik enerjisinin işlem gördüğü spot ve vadeli işlem piyasalarının gelişimi Türkiye’de halen devam etmektedir.Gün içerisinde her bir saat aralığında sürekli değişen spot elektrik fiyatı dalgalanmalarından elektrik üreticileri,bireysel veya kurumsal tük
关键词：Spot Electricity Price;Electricity Derivatives Markets;Electricity Derivative Contracts and Recognition
其他关键词：Spot Elektrik Fiyatı;Elektrik Vadeli İşlem Piyasaları;Elektrik Vadeli İşlem Sözleşmeleri ve Muhasebeleştirilmesi
