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套期会计应用若干问题探讨

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摘要 套期会计准则的颁布给企业套期业务的核算提供了指引,但由于准则规定的复杂性以及政策选择的酌定性,使得套期会计的应用仍面临一些困难,本文旨在通过对套期会计难点的分析,对准则的完善提出建议。
出处 《财会月刊》 北大核心 2011年第12期15-16,共2页 Finance and Accounting Monthly
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