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2013年3月7日,国际会计准则委员会(IASB)发布了《国际财务报告准则第9号——金融工具:减值(征求意见稿)》(以下简称征求意见稿),在其2009年发布的“预期损失模型”基础上,进一步规范了预期信用损失的确认、计量、列报及披露原则,旨在增强减值信息的前瞻性并简化减值模型,增强可操作性,本文拟对此进行分析。一、征求意见稿的主要内容自从金融危机爆发后,金融工具减值作为IASB和美国财务会计准则委员
On March 7, 2013, the International Accounting Standards Board (IASB) issued IFRS 9: Financial Instruments: Impairment (Exposure Draft) (hereinafter referred to as the Exposure Draft) and released it in 2009 Based on the “expected loss model”, further standardize the principle of recognition, measurement, presentation and disclosure of expected credit losses with the aim of enhancing the forward-looking information of impairment information and simplifying the impairment model and enhancing the operability. Analyze this. First, the main content of the exposure draft Since the outbreak of the financial crisis, impairment of financial instruments as the IASB and the United States Financial Accounting Standards Board