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本文通过比较IFRS9与IAS39在金融资产相关规定方面的主要变化,从金融资产的分类计量、减值以及套期会计三个方面分析其对我国银行业基础工作、经营管理的影响与挑战,并在此基础上提出应对建议。
By comparing the main changes of IFRS9 and IAS39 in financial assets, this paper analyzes the impact and challenge of China’s banking industry on basic work, operation and management from three aspects: classification measurement of financial assets, impairment and hedge accounting. Based on this proposed response.