IFRS9實(shí)施對(duì)金融資產(chǎn)管理公司的影響及應(yīng)對(duì)措施分析
[Abstract]:After studying the International Financial reporting Standard No. 9-Financial Instruments (IFRS9), this paper finds that the implementation of IFRS9 will have a great impact on the classification and measurement of financial assets available for sale in the equity category of financial asset management companies. It will not only significantly reduce the profit support of debt-for-equity assets to financial asset managers, but also expand profit volatility. At the same time, the use of "expected impairment model" to make provision will lead to a rapid increase in asset impairment in the short term, increasing profit pressure. Therefore, this paper analyzes and judges the debt-to-equity assets in advance from controlling the scale of the equity assets available for sale, so as to speed up the disposal of the debt-to-equity assets. This paper puts forward the countermeasures of financial asset management companies from the aspects of strengthening the ability construction of credit risk management with internal rating model as the core.
【作者單位】: 中國(guó)信達(dá)資產(chǎn)管理股份有限公司;
【分類號(hào)】:F233
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