[多选题] 提问人:匿名网友 提问时间:2021-08-24

套期关系应当终止的情况有(  )。


A .因风险管理目标的变化,企业不能再指定既定的套期关系
B .套期工具被平仓或到期交割
C .被套期项目风险敞口消失
D .套期关系不再满足《商品期货套期业务会计处理暂行规定》有关套期会计的应用条件

提问人:匿名网友 提问时间:2021-08-24

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