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Please use this identifier to cite or link to this item: http://hdl.handle.net/2237/10725

Title: ヘッジ会計と金融商品会計との整合性-予定ヘッジのあり方を中心に-
Other Titles: Reconciling the Roles of Accounting for Financial Instruments and Hedge Activities : Searching for the Best Measure of the Hedge of Anticipated Transactions
Authors: 張, 黎迎
ZHANG, Liying
Issue Date: 30-Sep-2003
Publisher: 名古屋大学大学院経済学研究科
Citation: 経済科学. v.51, n.2, 2003, p.83-97
Abstract: This paper identifies problems related to hedge accounting frequently employed in the current business scene. In particular, I discuss whether the application of hedge accounting should be reduced by the extent that the related financial assets/liabilities are measured by their fair values. Although fair value measurement of financial instruments effectively substitutes for the roles played by hedge accounting, I emphasize that the latter can still make sense as for the specific hedge activities such as the hedge of anticipated future transactions.
URI: http://hdl.handle.net/2237/10725
ISSN: 0022-9725
selfDOI: 10.18999/ecos.51.2.83
Appears in Collections:経済科学 (The Economic Science)

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