Koornhof, Carolina, 1959-
(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
In terms of AC 208 a financial instrument can
be used either for hedging (non-trading) or for
speculative (trading) purposes. The substance of
a hedging instrument is, however, not evident
from or determined by its ...