《套期会计(征求意见稿)》的变更动态及套期会计的发展
本文在对套期会计发展动态解读的基础上,着重分析了《套期会计(征求意见稿)》(IFRS9)在IAS39基础上所作的改进,并对套期会计未来的发展趋势加以展望。
Gespeichert in:
Veröffentlicht in: | 商业会计 2012-11 (23), p.23-25 |
---|---|
1. Verfasser: | |
Format: | Artikel |
Sprache: | chi |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 25 |
---|---|
container_issue | 23 |
container_start_page | 23 |
container_title | 商业会计 |
container_volume | |
creator | 胡旭锋 |
description | 本文在对套期会计发展动态解读的基础上,着重分析了《套期会计(征求意见稿)》(IFRS9)在IAS39基础上所作的改进,并对套期会计未来的发展趋势加以展望。 |
format | Article |
fullrecord | <record><control><sourceid>cass_chong</sourceid><recordid>TN_cdi_chongqing_primary_44086238</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><cass_id>44086238</cass_id><cqvip_id>44086238</cqvip_id><sourcerecordid>44086238</sourcerecordid><originalsourceid>FETCH-LOGICAL-c448-ab4133e4673a067787a0ec5ce6b187bf17e1f86164d90ac8e143ec26f68703b23</originalsourceid><addsrcrecordid>eNpjYeA0NDAw0jW1MDTiYOAtLs5MMjA1NDY3sDA24GTwe9zQ9XTp9Gdz5j_ZM-vFuoXv93Q83df4bGPTs5b-F8sbn6_Y_35P5-OG7uezWp72z3g2e8vTrhXPGhqf9qPoAstOfLpxKg8Da1piTnEqL5TmZghxcw1x9tD18Xf3dHb00U02MbHQTUwyMTQ2TjUxMzdONDAzN7cwTzRITTZNTjVLMrQwT0ozNE81TLMwMzQzSbE0SEy2SDU0MU5NNjJLM7MwNzBOMjLmZpCEGJucWFwcn1dcnBJvYmJgYWZkbAGUU4TKZeTnpRdm5qXHFxRl5iYWVSLUAABfZWoT</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>《套期会计(征求意见稿)》的变更动态及套期会计的发展</title><source>国家哲学社会科学学术期刊数据库 (National Social Sciences Database)</source><creator>胡旭锋</creator><creatorcontrib>胡旭锋</creatorcontrib><description>本文在对套期会计发展动态解读的基础上,着重分析了《套期会计(征求意见稿)》(IFRS9)在IAS39基础上所作的改进,并对套期会计未来的发展趋势加以展望。</description><identifier>ISSN: 1002-5812</identifier><language>chi</language><publisher>中国商业联合会</publisher><subject>发展趋势 ; 套期会计 ; 征求意见稿</subject><ispartof>商业会计, 2012-11 (23), p.23-25</ispartof><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Uhttp://image.cqvip.com/vip1000/qk/96440X/96440X.jpg</thumbnail><link.rule.ids>314,776,780</link.rule.ids></links><search><creatorcontrib>胡旭锋</creatorcontrib><title>《套期会计(征求意见稿)》的变更动态及套期会计的发展</title><title>商业会计</title><addtitle>Commercial Accounting</addtitle><description>本文在对套期会计发展动态解读的基础上,着重分析了《套期会计(征求意见稿)》(IFRS9)在IAS39基础上所作的改进,并对套期会计未来的发展趋势加以展望。</description><subject>发展趋势</subject><subject>套期会计</subject><subject>征求意见稿</subject><issn>1002-5812</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2012</creationdate><recordtype>article</recordtype><recordid>eNpjYeA0NDAw0jW1MDTiYOAtLs5MMjA1NDY3sDA24GTwe9zQ9XTp9Gdz5j_ZM-vFuoXv93Q83df4bGPTs5b-F8sbn6_Y_35P5-OG7uezWp72z3g2e8vTrhXPGhqf9qPoAstOfLpxKg8Da1piTnEqL5TmZghxcw1x9tD18Xf3dHb00U02MbHQTUwyMTQ2TjUxMzdONDAzN7cwTzRITTZNTjVLMrQwT0ozNE81TLMwMzQzSbE0SEy2SDU0MU5NNjJLM7MwNzBOMjLmZpCEGJucWFwcn1dcnBJvYmJgYWZkbAGUU4TKZeTnpRdm5qXHFxRl5iYWVSLUAABfZWoT</recordid><startdate>20121101</startdate><enddate>20121101</enddate><creator>胡旭锋</creator><general>中国商业联合会</general><general>中国商业会计学会</general><scope>2RA</scope><scope>92L</scope><scope>CQIGP</scope><scope>~WA</scope><scope>NSCOK</scope></search><sort><creationdate>20121101</creationdate><title>《套期会计(征求意见稿)》的变更动态及套期会计的发展</title><author>胡旭锋</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c448-ab4133e4673a067787a0ec5ce6b187bf17e1f86164d90ac8e143ec26f68703b23</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>chi</language><creationdate>2012</creationdate><topic>发展趋势</topic><topic>套期会计</topic><topic>征求意见稿</topic><toplevel>online_resources</toplevel><creatorcontrib>胡旭锋</creatorcontrib><collection>中文科技期刊数据库</collection><collection>中文科技期刊数据库-CALIS站点</collection><collection>中文科技期刊数据库-7.0平台</collection><collection>中文科技期刊数据库- 镜像站点</collection><collection>国家哲学社会科学文献中心 (National Center for Philosophy and Social Sciences Documentation)</collection><jtitle>商业会计</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>胡旭锋</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>《套期会计(征求意见稿)》的变更动态及套期会计的发展</atitle><jtitle>商业会计</jtitle><addtitle>Commercial Accounting</addtitle><date>2012-11-01</date><risdate>2012</risdate><issue>23</issue><spage>23</spage><epage>25</epage><pages>23-25</pages><issn>1002-5812</issn><abstract>本文在对套期会计发展动态解读的基础上,着重分析了《套期会计(征求意见稿)》(IFRS9)在IAS39基础上所作的改进,并对套期会计未来的发展趋势加以展望。</abstract><pub>中国商业联合会</pub><tpages>3</tpages><oa>free_for_read</oa></addata></record> |
fulltext | fulltext |
identifier | ISSN: 1002-5812 |
ispartof | 商业会计, 2012-11 (23), p.23-25 |
issn | 1002-5812 |
language | chi |
recordid | cdi_chongqing_primary_44086238 |
source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
subjects | 发展趋势 套期会计 征求意见稿 |
title | 《套期会计(征求意见稿)》的变更动态及套期会计的发展 |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-03T19%3A40%3A46IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-cass_chong&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E3%80%8A%E5%A5%97%E6%9C%9F%E4%BC%9A%E8%AE%A1%EF%BC%88%E5%BE%81%E6%B1%82%E6%84%8F%E8%A7%81%E7%A8%BF%EF%BC%89%E3%80%8B%E7%9A%84%E5%8F%98%E6%9B%B4%E5%8A%A8%E6%80%81%E5%8F%8A%E5%A5%97%E6%9C%9F%E4%BC%9A%E8%AE%A1%E7%9A%84%E5%8F%91%E5%B1%95&rft.jtitle=%E5%95%86%E4%B8%9A%E4%BC%9A%E8%AE%A1&rft.au=%E8%83%A1%E6%97%AD%E9%94%8B&rft.date=2012-11-01&rft.issue=23&rft.spage=23&rft.epage=25&rft.pages=23-25&rft.issn=1002-5812&rft_id=info:doi/&rft_dat=%3Ccass_chong%3E44086238%3C/cass_chong%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_cass_id=44086238&rft_cqvip_id=44086238&rfr_iscdi=true |