مقاله لاتین با ترجمه فارسی ابزار مالی برای تثبیت جریانهای نقدی آتی فرمت فایل: ورد ( 4صفحه 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 ex ...