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حسابداری و مالی::
اندازهگیری به ارزش منصفانه
A financial asset must be classified and measured at fair value through other
All other debt instruments must be measured at fair value through profit or loss.
be designated, at initial recognition, as being measured at fair value through profit or
be measured at fair value.
Derivatives are always measured at fair value through profit or loss.
واژگان شبکه مترجمین ایران