دانلود مقاله ابزار مالی برای تثبیت جریانهای نقدی آتی Financial instruments to fix future cash flows (لاتین+ترجمه)

Financial instruments to fix future cash flows By the way, even when liabilities financing the business investments are subject to a floating rather than a fixed interest rate, a similar accounting issue may eventually emerge if the floating rate is converted to a fixed rate by means of an interest rate swap or other similar contracts. Swap contracts to pay fixed interest in exchange for receiving floating interest, are sometimes called cash flow hedges”, since they hedge the risk .