Accounting for derivative and similar financial instruments and for hedging activities
著者
書誌事項
Accounting for derivative and similar financial instruments and for hedging activities
（Financial accounting series, no. 162-B. Exposure draft . Proposed statement of financial accounting standards）
Financial Accounting Standards Board of the Financial Accounting Foundation, c1996
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注記
Cover title
"June 20, 1996"
"Comment Deadline: October 11, 1996"
Includes bibliographical references