Financial Derivatives : A Supplement to the Fifth Edition of the Balance of Payments Manual.
In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of fina...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2000.
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| 叢編: | Manuals and Guides; MG
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| 在線閱讀: | Full text available on IMF |