【摘要】 IFRS9(2014)的发布和实施,将对我国金融机构金融资产减值准备的计提产生重要影响。实施IFRS9后,中国上市商业银行计提的金融资产减值准备可能有所增加,但增幅将明显低于国际同业。实施IFRS9减值会计将给我国商业银行带来前所未有的挑战,具体表现为构建模型费时费力、数据库建设刻不容缓、相关业务系统和工作流程需要重新改造、会计人员素质亟待提升。为此,需要未雨绸缪妥善做出应对之策。更多还原

【Abstract】 The issuance and implementation of IFRS 9(2014) will bring significant impact on the provision for financial asset impairment in financial institutions in China. After IFRS 9 is implemented, the provision of financial asset impairment of listed commercial banks in China may increase, but at a much lower rate comparing with international counterparts. The implementation of IFRS 9 will bring unprecedented challenges to the commercial banks in the country, including: it takes a lot of time and efforts to build models, the development of data base is of great urgency, relevant system and process need to be rebuilt, quality of accounting personnel needs to be improved quickly and so on. Therefore, getting ready for rainy days and making early preparations is necessary.更多还原