initial asset value 中文意思是什麼
initial asset value
解釋
資產原值-
Article 26 for a fair value hedging of firm commitment to purchase an asset or undertake a liability, an adjustment shall, based on the accumulative amount of the changes in the fair value resulting from the hedged risks ( recognized to be an asset or liability ), be made to the amount of initial recognition of the asset obtained or liability undertaken due to the firm commitment
第二十六條在購買資產或承擔負債的確定承諾的公允價值套期中,該確定承諾因被套期風險引起的公允價值變動累計額(已確認為資產或負債) ,應當調整履行該確定承諾所取得的資產或承擔的負債的初始確認金額。
分享友人