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。

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The people that were at the heart of the causes of financial meltdown were a select few who were involved in structuring the derivatives deals related to the MBS transactions.

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If adopted, the levy would be applied from January 2014: all securities transactions involving an EU-based financial institution would be taxed at 0.1% and all over-the-counter derivatives deals at 0.01% of the notional principal amount.

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