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yan sheng jin rong gong ju de hui ji xin xi pi lu
Author(s): 
Pages: 32-35
Year: Issue:  11
Journal: Financial Accounting

Keyword:  衍生金融工具表外业务信用风险利率互换协议远期合约利率风险信息披露财务报表套期保值市场风险;
Abstract: 衍生金融工具的会计信息披露林兢随着布雷顿森林体系的土崩瓦解,西方国家纷纷摆脱固定汇率制度实行浮动汇率制度。实行浮动汇率制度以来,西方国家的货币完全摆脱受美元牵制的固定汇率。但同时也助长了国际市场上的投机活动,加大了金融风险。不少国家为了在金融风险增大...
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