[課業] 高會-現金流量避險是否需要計算有效性
【想法】:
第二小題作為「現金流量避險」時,
高點的答案有測試避險有效性的比率落在80%~125%,
然後才將屬於避險無效的部分遞延。
但是林惠真課本第15章第15題(一樣的題目)
是直接將避險有效的部分遞延。
所以想請問在作現金流量避險的題目時,
是否還需要計算有效性的比率呢?
【來源】:
100年會計師高會
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※ 編輯: secondary2 (114.44.157.211), 08/17/2015 07:51:06
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