修正受渡日基準とは、有価証券等の売買契約について、買手においては約定日では有価証券等自体の発生を認識せず、約定日から受渡日までの時価の変動のみを認識する方法をいい、売手においては約定日では有価証券等自体の消滅を認識せず、売却損益のみを約定日に認識する方法をいいます。
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