Novation of derivatives and continuation of hedge accounting (proposed amendments to IAS 39 and IFRS 9) : comments to be received by april 2013
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書誌事項
Novation of derivatives and continuation of hedge accounting (proposed amendments to IAS 39 and IFRS 9) : comments to be received by april 2013
（Exposure draft, ED/2013/2）
International Accounting Standards Board, c2013
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注記
"February 2013" -- Cover
"IFRS" -- Cover
