Is there adequate loan loss provisions for banks ? –Study of IFRS 9
碩士 === 國立交通大學 === 管理學院財務金融學程 === 104 === The International Accounting Standards Board (IASB) has published the final version of IFRS 9 Financial Instruments in July 2014. IFRS 9 , based on an forward-looking expected credit loss model and replace the IAS 39 Financial Instruments. It is is effective...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6d9zyb |