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PUT/CALL$3. 옵션의 행사가능성 변동 3. PUT/CALL3. 신용보강, TRS, IRS&3. 매각 부인 회계처리 사례 &3. 매각 부인 회계처리 사례 3. 매각시 회계처리4. 관여-통제4. 관여-보증04. 관여- Option(상각후취득원가 자산).4. 관여- Option (공정가치평가 자산)-4. 관여- Option(공정가치평가 자산)4. 관여-Collarn (공정가치평가 자산