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The characteristics of Financial Instruments in accounting system -From the Viewpoint of “Distinction between Liabilities and Equity”on FASB and IASB Statements-

机译：会计制度中金融工具的特点 - 从FasB和IasB声明中“负债与权益的区分”的观点出发 -

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The characteristics of Financial Instruments in accounting system -From the Viewpoint of “Distinction between Liabilities and Equity”on FASB and IASB Statements-

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