与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。

The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.

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衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。

The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.

youdao

衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。

The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.

youdao