套期保值会计:避免不对称的形式还是相关性原则?

{"title":"套期保值会计:避免不对称的形式还是相关性原则?","authors":"Leopoldo A. Sánchez Castaños","doi":"10.18800/contabilidad.201902.001","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Contabilidad de cobertura: ¿formalidad para evitar asimetrías o principio de correlación?\",\"authors\":\"Leopoldo A. Sánchez Castaños\",\"doi\":\"10.18800/contabilidad.201902.001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":40609,\"journal\":{\"name\":\"Contabilidad y Negocios\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.1000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contabilidad y Negocios\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18800/contabilidad.201902.001\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contabilidad y Negocios","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18800/contabilidad.201902.001","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}