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英语翻译Under IAS 39,derivative financial instruments that quali

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英语翻译
Under IAS 39,derivative financial instruments that qualify for cash flow hedging are recognised on the balance sheet at fair value with corresponding fair value changes deferred in equity within the hedging reserve to be transferred to the income statement in the period during which the exchange movement on the hedged item is recognised in the
income statement.
在IAS 39之下,在现金流动树篱合格的衍生物金融证券在公平价值的资产负债表在期间在被修筑树篱的项目的交换运动在被认可的期间被认可与延期的对应的公平价值变化在将转移的树篱储备之内的产权上到收入报告在
income声明.