fr

systčme de comptabilité de couverture ą la juste valeur

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Terminological databases

EKI terminibaas Esterm

ID 726280 Last modified 30.12.2004
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Domain legal aspects
fair value hedge accounting system
Usage examples
  • By way of derogation from Article 32, Member States may in respect of any assets and liabilities which qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, permit valuation at the specific amount required under that system.

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