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引言根据《企业会计准则第22号》的规定:商业银行对于单独进行减值测试的贷款,有客观证据表明其发生了减值的,应当计算资产负债表日的未来现金流量现值,该现值低于其账面价值之间的差额确认为贷款减值损失。商业银行采用组合方式对贷款进行减值测试的,可以根据自身风险管理模式和数据支持程度来选择合理的方法确认和计量
Introduction According to the provisions of Accounting Standard for Business Enterprises No. 22: Commercial banks that have objective evidence of impairment for a loan with a separate impairment test should calculate the present value of future cash flows on the balance sheet date. The difference between the book value and the book value is recognized as the loan impairment loss. If a commercial bank imposes a loan impairment test on a combination basis, it may choose a reasonable method to confirm and measure according to its own risk management mode and data support level