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Boletín C-10
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Bulletin C-10
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Contabilidad de Coberturas
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Effectiveness Testing
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Evaluación de Efectividad
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Hedge Accounting
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Swaps
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Aspectos a considerar en los cálculos de efectividad de una cobertura de valor razonable en donde el swap de tasa de interés intercambia una tasa flotante por otra tasa flotante
by
García, Miguel A.
,
Martínez, Heriberto G.
,
Cruz, Jesús G.
Published 2009
Subjects:
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Swaps
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Institution
UANL
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Article
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Author
Cruz, Jesús G.
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García, Miguel A.
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Martínez, Heriberto G.
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Language
Spanish
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