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公允价值套期与现金流量套期比较及相关会计核算 被引量:1

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摘要 本文阐述了公允价值套期与现金流量套期的联系与区别,并举实例加以验证,建议企业重视对套期活动会计处理的选择,以真实有效地反映套期保值的经济效果。
出处 《财会月刊(下)》 2011年第7期42-44,共3页 Finance and Accounting Monthly
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  • 1Declaration of the Summit on Financial Markets and the World Economy, November 2008.
  • 2Emergency Economic Stabilization Act of 2008, Section 132, 133.
  • 3FASB. 1991. SFAS107, Disclosures about Fair Value of Financial Instruments.
  • 4FASB. 1998. SFAS133, Accounting for Derivatives and Hedging Activities.
  • 5FASB. 2006. SFAS157, Fair Value Measurements.
  • 6FASB. 2007. SFAS159, Fair Value Option for Financial Assets and Financial Liabilities.
  • 7Franklin Allen & Elena Carletti. 1994. Market- to- Market Accounting and Liquidity Pricing, Journal of Accounting and Economics, p. 358-378.
  • 8Financial Stability Forum (FSF). 2008. Report on Enhancing Market and Institutional Resilience.
  • 9Institute of International Finance (IIF). 2008. Interim Report of the IIF Committee on Market Best Practices.
  • 10International Monetary Found (IMF). 2008. Global Financial Stability Report.

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