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论金融危机中的公允价值顺周期性及其改进

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摘要 引言在2008年,复杂结构化信贷产品的市场价值有较大波动,公允价值会计(FVA)及其在整个商业周期中的应用引起人们的关注。由于某些金融产品严重缺乏流动性。
作者 周长鸣
出处 《甘肃金融》 2009年第12期24-26,共3页 Gansu Finance
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