@article{oai:nagoya.repo.nii.ac.jp:00008963,
 author = {張, 黎迎 and ZHANG, Liying},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {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.},
 pages = {83--97},
 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－},
 volume = {51},
 year = {2003}
}