Unlike hedge accounting under IAS 39, the new standard enables companies to better reflect their risk management activities in their financial statements.
新基準は分類と測定、減損およびヘッジ会計から成り立ち、それぞれ異なる時期に完了しています。
The new standard comprises classification and measurement, impairment and hedge accounting, each of which were completed at different times.
生産よりむしろ急騰する株価が、経済の新基準になった。
Soaring stock values, rather than production, become the new measure of the economy.
前述した厚労省の新基準案に対して、それを否定するよりも、私は以下のように部分変更を進言した。
Thus, in response to the proposed new standards of the MLHW, rather than deny them, I offered the following partial changes.
After the start of full-fledged broadcast EuroNews in the new standard it will be the second HD-TV channel on position 13 g e, which is available in Russian.
The new standards call for improvement of 44.3 percent on average from the current FE standards, which is one of the most stringent standards in the world as the European regulations.
The new standard requires insurance liabilities to be measured at a current fulfilment value and provides a more uniform measurement and presentation approach for all insurance contracts.
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