The Comparison between IFRS 9 Impairment Model and Basel-IRB Expected Credit Loss Model
碩士 === 國立臺北大學 === 會計學系 === 103 === The International Accounting Standards Board (IASB) has pronounced IFRS 9 Financial Instruments on July 24, 2014. IFRSv9 has three sections: classification and measurement; impairment; and hedge accounting. Among them, the impairment has adopted the expected loss...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/13604438975749571223 |