risc financer
Terminologia comptable de les NIIF
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ca
risc financer
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es
riesgo financiero
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fr
risque financier
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en
financial risk
- norma IFRS4
- The risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.