摘要
利率互换是指交易双方约定在未来的一定期限内，根据约定数量的同种货币的名义本金交换利息额的金融合约。新企业会计准则及其指南对衍生金融工具做了一系列的规定，然而目前尚无基于新准则和指南下利率互换的会计核算的具体讲解。
出处
《财会通讯（上）》
北大核心
2008年第7期53-54,共2页
Communication of Finance and Accounting
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