金融工具确认和计量 meaning in Chinese

financial instruments: recognition and measurement

The fair value of the equity instruments shall be confirmed in accordance with accounting standards for enterprises no . 22 - recognition and measurement of financial instruments
权益工具的公允价值，应当按照《企业会计准则第22号- -金融工具确认和计量》确定。
The accounting standards for enterprises no . 22 - recognition and measurement of financial instruments , shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments
（二）以权益工具作为对价取得其他金融工具等交易，适用《企业会计准则第22号- -金融工具确认和计量》。
If the formal written document on the risk management strategy states that a certain portion of the profit or loss of a hedging instrument , or the relevant effects on the cash flow shall be excluded when evaluate the hedging effectiveness , the profit or loss of excluded portion shall be dealt with according to the accounting standards for enterprises no . 22 - recognition and measurement of financial instruments
（三）在风险管理策略的正式书面文件中，载明了在评价套期有效性时将排除套期工具的某部分利得或损失或相关现金流量影响的，被排除的该部分利得或损失的处理适用《企业会计准则第22号- -金融工具确认和计量》。