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hui ji zhun ze yu jian guan gui ze de xie diao lu jing ji yu ifrs 9 xia shang ye yin xing dai kuan feng xian fen lei yu yu qi sun shi mo xing san jie duan hua fen de yan jiu
Author(s): 
Pages: 20-25
Year: Issue:  9
Journal: Financial Accounting

Keyword:  会计准则监管规则贷款风险分类预期损失模型;
Abstract: 目前在我国商业银行实践中,主要依据贷款风险分类结果来计提贷款损失准备。IFRS 9引入了预期损失模型,将金融资产按信用风险恶化程度划分为"三个阶段",不同的阶段按不同方法计量预期信用损失。如何准确划分资产的"三个阶段",是预期损失模型实施的关键点之一,也是影响商业银行贷款损失准备计提金额的重要因素。本文尝试以我国现行的信贷资产五级分类结果为基础划分预期损失模型下的"三个阶段",以期能在尽量不改变现行贷款损失准备计提模式的前提下实现新旧准则的平稳过渡,为会计准则与监管规则的协调提供一定的理论参考和实践指导。
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