Derivative products are highly complex and innovative as the cause of the accounting and management of derivative instruments more difficult .The derivative instruments are recorded in accounts outside the balance sheet mathematics, so it is difficult to determine from traditional reporting of derivative instruments are used and the impact of derivative transactions on the company's earnings look like.
So the next time the Ministry of Finance must complete accounting regime for financial products to promote the use of this product in risk prevention.
đang được dịch, vui lòng đợi..
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