IFRS9实施对金融资产管理公司的影响及应对措施分析
发布时间：2019-06-04 04:19
【摘要】：本文研究《国际财务报告准则第9号——金融工具》(IFRS9)后发现,实施IFRS9会对金融资产管理公司权益类可供出售金融资产分类与计量产生较大影响,不仅会显著减少债转股资产对金融资产管理公司的利润支持度,而且会扩大利润波动。同时,使用"预期减值模型"计提拨备会导致资产减值短期内快速上升,加大利润压力。为此本文从控制可供出售类权益资产规模、提前对债转股资产进行分析研判、加快债转股资产处置、加强以内部评级模型为核心的信用风险管理能力建设等方面提出了金融资产管理公司的应对措施。
[Abstract]:After studying the International Financial reporting Standard No. 9-Financial Instruments (IFRS9), this paper finds that the implementation of IFRS9 will have a great impact on the classification and measurement of financial assets available for sale in the equity category of financial asset management companies. It will not only significantly reduce the profit support of debt-for-equity assets to financial asset managers, but also expand profit volatility. At the same time, the use of "expected impairment model" to make provision will lead to a rapid increase in asset impairment in the short term, increasing profit pressure. Therefore, this paper analyzes and judges the debt-to-equity assets in advance from controlling the scale of the equity assets available for sale, so as to speed up the disposal of the debt-to-equity assets. This paper puts forward the countermeasures of financial asset management companies from the aspects of strengthening the ability construction of credit risk management with internal rating model as the core.
【作者单位】： 中国信达资产管理股份有限公司;
【分类号】：F233
本文编号：2492468
[Abstract]:After studying the International Financial reporting Standard No. 9-Financial Instruments (IFRS9), this paper finds that the implementation of IFRS9 will have a great impact on the classification and measurement of financial assets available for sale in the equity category of financial asset management companies. It will not only significantly reduce the profit support of debt-for-equity assets to financial asset managers, but also expand profit volatility. At the same time, the use of "expected impairment model" to make provision will lead to a rapid increase in asset impairment in the short term, increasing profit pressure. Therefore, this paper analyzes and judges the debt-to-equity assets in advance from controlling the scale of the equity assets available for sale, so as to speed up the disposal of the debt-to-equity assets. This paper puts forward the countermeasures of financial asset management companies from the aspects of strengthening the ability construction of credit risk management with internal rating model as the core.
【作者单位】： 中国信达资产管理股份有限公司;
【分类号】：F233
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