that the instrument?s features, the underlying assets, limitations and product risks will be in line with current financial institution?s practices.? ?We conducted public hearings and discussed with
, providing that the instrument?s features, the underlying assets, limitations and product risks will be in line with current financial institution?s practices.? ?We conducted public hearings and discussed with
: (1) accounting standards of the International Accounting Standards Board; (2) In the case of a lack of accounting standards under subclause (1), accounting standards of the American Institution of