約定日基準とは、有価証券等の売買契約について、売買約定日に買手は有価証券の発生を認識し、売手は有価証券の消滅の認識を行う方法をいいます。ただし、簡便法として継続適用を条件に、約定日基準に代えて修正受渡日基準によることができます。
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