時価ヘッジ処理とは、ヘッジ手段の損益発生時点に合わせてヘッジ対象の損益を認識する方法をいいます。
この方法はヘッジ対象である資産または負債に係る相場変動等を損益に反映させることができる場合に適用可能です。
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