《国际财务报告准则第9号——金融工具》对我国银行的影响分析
发布时间：2018-11-26 11:52
【摘要】：2014年7月发布的《国际财务报告准则第9号——金融工具》(IFRS 9)是与银行业务密切相关的会计准则,从我国目前银行业的会计实务看,金融工具分类和计量、减值两项具体内容将会对银行的会计工作产生重大影响,本文对此进行了分析。
[Abstract]:The International Financial reporting Standard No. 9 (IFRS 9), issued in July 2014, is an accounting standard closely related to the banking business. From the current accounting practice of the banking industry in China, financial instruments are classified and measured. The two specific contents of impairment will have a great impact on the accounting work of banks.
【作者单位】： 浦发银行总行财会部;
【分类号】：F832.3;F830.42
，
本文编号：2358481
[Abstract]:The International Financial reporting Standard No. 9 (IFRS 9), issued in July 2014, is an accounting standard closely related to the banking business. From the current accounting practice of the banking industry in China, financial instruments are classified and measured. The two specific contents of impairment will have a great impact on the accounting work of banks.
【作者单位】： 浦发银行总行财会部;
【分类号】：F832.3;F830.42
，
本文编号：2358481
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