
handle: 11565/3777328
Il principio contabile internazionale IAS 39 è destinato ad esercitare un impatto importante sul comportamento degli operatori che si occupano di gestire i rischi finanziari nelle imprese. A tale tema sono dedicati tre contributi che riguardano rispettivamente un inquadramento teorico, un caso operativo e, infine, i metodi qualitativi e quantitativi che permettono di riscontrare il requisito di efficaciz delle coperture.
derivati in bilancio; princìpi contabili internazionali; hedge accounting; IAS 39
derivati in bilancio; princìpi contabili internazionali; hedge accounting; IAS 39
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