Definition ‘accounting mismatch’ that may arise from measuring assets or liabilities or recognising the gains and losses on them on different bases Reference "COM-MT, based on - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - International Accounting Standard 39 - Financial Instruments: Recognition and Measurement, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias39_en.pdf [21.11.2017]"