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

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。

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

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。

youdao