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shang ye yin xing xu zeng li run de fang shi bi jiao ji cheng ben fen xi
Author(s): 
Pages: 10-13
Year: Issue:  3
Journal: Financial Accounting

Abstract: <正>作为以盈利为目的的商业银行,利润无疑是投资者和相关利益人评价商业银行当期经营成果的最核心指标。但长期以来,由于商业银行会计标准本身的不完善和执行中的不规范,利润本身应有的有用性被严重地损害了:2000年,当商业银行和监管部门逐渐意识到银行资产面临着潜在损失而会计标
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