Revenue for the period rose 5.4% to 5.42 billion pounds. The company said the result was due to the impact of mark-to-market accounting on its financial instruments.
收入上涨5.4%至54.2亿英镑，罗罗公司表示这样的业绩是金融工具上按照市价(mark-to-market)造成。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
The whole process of currency swap and interest rate swap accounting and disclosure provide a practical application for thinking ideas of our financial instruments accounting standards.
对货币互换和利率互换会计核算、披露过程的完整展现为我国金融工具会计准则的实际应用提供了一个可供思考的思路。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
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