论文部分内容阅读
未来现金流量折现法是《企业会计准则第22号—金融工具确认和计量》对有关贷款损失准备金计提方法的新规定,本文试以扬州市某银行6户样本贷款企业为实证,分析该方法与现行五级分类方法在计提贷款损失准备金上的差异,并分析了未来现金流量折现法实际运用过程中存在的问题,提出了进一步完善未来现金流量折现法计提贷款损失准备金的有关政策建议。
The future discounted cash flow method is the new stipulation of “Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments” on the method of withdrawing the reserve for loan losses. This paper attempts to take six sample loan enterprises of a bank in Yangzhou as an example and analyzes This method is different from the current five-level classification method in the provision of loan loss reserves, and analyzes the problems in the actual application of the future cash flow discount method. It proposes to further improve the future cash flow discount method to calculate the loan loss Reserve policy recommendations.