預期信用損失(更新)

By |2020-03-26T11:16:50+00:0026 3 月, 2020|Categories: Financial Reporting IFRS HKFRS, News|Tags: , |

許多公司仍糾結於如何滿足預期信用損失調整中對於考慮前瞻性資訊的要求。讓我們回顧一下標準在這方面的要求。《國際財務報告準則》第9段5.5。17(a) 要求實體以一種非偏不倚和概率加權的方式通過評估一系列可能的結果,來衡量預期信貸損失(ECL)。

IFRS 9’s Application

By |2019-03-13T04:29:25+00:009 5 月, 2018|Categories: News|

Background IFRS 9 Financial Instruments is the IASB’s replacement of IAS 39 Financial Instruments: Recognition and Measurement. The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting. The version of IFRS 9

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