【摘要】：2014年7月發(fā)布的《國際財務(wù)報告準則第9號——金融工具》(IFRS 9)是與銀行業(yè)務(wù)密切相關(guān)的會計準則,從我國目前銀行業(yè)的會計實務(wù)看,金融工具分類和計量、減值兩項具體內(nèi)容將會對銀行的會計工作產(chǎn)生重大影響,本文對此進行了分析。
[Abstract]:The International Financial reporting Standard No. 9 (IFRS 9), issued in July 2014, is an accounting standard closely related to the banking business. From the current accounting practice of the banking industry in China, financial instruments are classified and measured. The two specific contents of impairment will have a great impact on the accounting work of banks.
【作者單位】： 浦發(fā)銀行總行財會部;
【分類號】：F832.3;F830.42
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本文編號：2358481