摘要:与传统会计相比,套期会计方法是一种特殊的会计处理方法,它允许企业对冲有关资产或负债的利得和损失,减少利润表的波动性。为防止企业滥用套期会计方法,无论是国际财务报告准则(IAS39金融工具)还是我国的企业会计准则(CAS24套期保值),都对运用套期会计标准设置了较高的门槛和非常复杂的规则,
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