繰延ヘッジ処理とは、ヘッジ会計を適用したヘッジ手段に係る損益又は評価差額から税効果相当分を控除した額を計上する方法をいいます。ヘッジ対象の損益が認識されるまでヘッジ手段の損益を認識せず、純資産の部に繰り延べられたもの。
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