The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
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。
Item (4), paragraph 1 of Article 3 is modified as: "Handling acceptance and discount of negotiable instruments";
第三条第一款第四项修改为：“办理票据承兑与贴现”；
Item (4), paragraph 1 of Article 3 is modified as: "Handling acceptance and discount of negotiable instruments";
第三条第一款第四项修改为：“办理票据承兑与贴现”；
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