笔者通过对其风险报酬转移及会计处理的比较,把握交易的经济实质。
The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment.
在风险报酬分析和金融合成分析的基础上,应以控制权的转移与否为标准对衍生金融工具进行初始确认和终止确认。
By basing on the analysis of the risk premium and financial synthesis, transfer of the right to control will be used for the initial and final confirmation of derivative financial tools.
在风险报酬分析和金融合成分析的基础上,应以控制权的转移与否为标准对衍生金融工具进行初始确认和终止确认。
By basing on the analysis of the risk premium and financial synthesis, transfer of the right to control will be used for the initial and final confirmation of derivative financial tools.
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