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oaioai:dspace.xmu.edu.cn:2288/17645

套期保值会计的几个难点问题探讨

Abstract

套期保值是衍生金融工具会计处理的一个重要领域,我国已经专门制定了《企业会计准则第24号——套期保值》。然而,在实务中如何有效贯彻实施该准则却面临众多的问题。本文对套期保值会计面临的一些难点问题进行分析,期望对进一步完善该准则提供帮助

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Xiamen University Institutional Repository

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oaioai:dspace.xmu.edu.cn:2288/17645Last time updated on 6/16/2016View original full text link

This paper was published in Xiamen University Institutional Repository.

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