金融商品の再分類に関するIAS第39号およびIFRS第7号の改訂

2008年11月

国際会計基準審議会（IASB）は、一部の金融商品の再分類を容認する国際会計基準（IAS）第39号および国際財務報告基準（IFRS）第7号の改訂を公表しました。これらの改訂について、PwCのJessica Tauraeが解説します。

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