14 下列有幾項符合國際財務報導準則避險會計規範下之可規避風險? ①基準利率變動..-阿摩線上測驗
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3F 丸子 大四下 (2022/07/16)
cash instrument hedging 現金工具避險 Hedging instruments are contracts whose fair value or cash flows offset the variations in the cash flows or fair value of the hedged item. When a company enters into a contract with a hedging instrument, it eliminates the risk of an adverse currency fluctuation, but also potential gains from favourable movements of the exchange rate. |