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近期,国际会计准则委员会(IASB)就金融资产减值准则的相关问题作了较为深入的讨论,通过分析研究,IASB在敲定有关减值模型技术问题的基础上,对相关细节问题进行了进一步的讨论,并形成了相关成果,本文拟对此作相关分析。一、减值准则的发展金融资产减值一直是IASB研究的重点内容之一,为弥补国际会计准则存在的部分缺陷,IASB于2009年发布了征求意见稿,提出了“预期损失模型”。该模型要求会计主体采用经信用调整后的实际利率折现后的未来现金流量现值对金融资产进行计量,
Recently, the International Accounting Standards Board (IASB) made a more in-depth discussion on the related issues of impairment criteria for financial assets. Based on the analysis and research, the IASB, on the basis of finalizing the technical issues concerning the impairment model, Discussion, and formed the relevant results, this paper intended to make relevant analysis. I. Development of Impairment Criteria Impairment of financial assets has always been one of the focuses of the IASB research. To remedy some of the deficiencies in IASB, the IASB released the draft for comments in 2009, proposing the “Expected Loss Model” . The model requires the accounting entity to measure the financial assets using the present value of the future cash flows discounted at the actual interest rate after credit adjustment,