普华永道2005年2月出版

内容：

Page 1 - Preface

Page 3 - Introduction

Page 3 - Hedge accounting under IAS 39

Page 4 - Hedge accounting at a glance

Page 7 - What is the fair value of a derivative?

Page 8 - Hedge effectiveness testing

Page 17 - Hedge documentation

Page 18 - Derivative presentation within the balance sheet

Page 18 - Presentation of results within the income statement

Page 19 - Contacts

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