Accounting for certain derivative instruments and certain hedging activities : an amendment of FASB statement no. 133
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Accounting for certain derivative instruments and certain hedging activities : an amendment of FASB statement no. 133
（Financial accounting series, no. 210-B . Statement of financial accounting standards no. 138）
Financial Accounting Standards Board of the Financial Accounting Foundation, c2000
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"June 2000"
Accompanied with a letter (6 p.)