Accounting for certain hybrid financial instruments : an amendment of FASB statements no. 133 and 140
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Accounting for certain hybrid financial instruments : an amendment of FASB statements no. 133 and 140
（Financial accounting series, no. 277-A . Statement financial accounting standards ; no. 155）
Financial Accounting Standards Board of the Financial Accounting Foundation, 2006
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注記
"February, 2006"