金融商品会計をめぐる論点

2008年3月

PwCの金融商品トピックチームのパートナー4人が、企業がこの会計領域で直面する、主要な国際財務報告基準（IFRS）に関する問題点を議論しました。この議論のハイライト（金融商品および関連するプロジェクト、負債と資本、IFRS第7号、IFRIC第12号、およびヘッジ関係の指定を扱う）を以下に掲載します。

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