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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-
https://doi.org/10.18999/ecos.51.2.83
https://doi.org/10.18999/ecos.51.2.83fccf15ed-1ca5-4b89-a178-530689fd9463
名前 / ファイル | ライセンス | アクション |
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ecos_51_2_83.pdf (1.6 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-12-11 | |||||
タイトル | ||||||
タイトル | 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- | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | Reconciling the Roles of Accounting for Financial Instruments and Hedge Activities : Searching for the Best Measure of the Hedge of Anticipated Transactions | |||||
言語 | en | |||||
著者 |
張, 黎迎
× 張, 黎迎× ZHANG, Liying |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | 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. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.51.2.83 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 51, 号 2, p. 83-97, 発行日 2003-09-30 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10725 | |||||
識別子タイプ | HDL |