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ifrs10 he bing cai wu bao biao ping xi ji dui shang ye yin xing de ying xiang
Author(s): 
Pages: 3-11
Year: Issue:  9
Journal: Financial Accounting

Keyword:  IFRS10 银行业务 影响 应对;
Abstract: 2011年,IASB发布了《IFRS10合并财务报表》,这项准则对商业银行诸多创新业务的会计处理将产生一定影响。本文对IFRS10号的发布背景、主要变化以及其实施后对商业银行业务的影响进行了评析,并从银行角度提出了相应的应对措施,对于我国银行业实施相关准则并调整业务模式具有较强的借鉴意义。
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