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IAS39與IFRS9關于金融資產分類與計量規定-行業數據

IAS39與IFRS9關于金融資產分類與計量規定
IAS39與IFRS9關于金融資產分類與計量規定
與原有會計準則（IAS 39）相比，IFRS 9 簡化了分類與計量模型，金融資產分類由“四分類”調整為“三分類”：以攤余成本計量的金融資產（AC）、以公允價值計量且其變動計入其他綜合收益的金融資產（FVOCI）和以公允價值計量且其變動計入當期損益的金融資產（FVPL）。
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IAS39與IFRS9關于金融資產分類與計量規定_第1頁
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IAS39與IFRS9關于金融資產分類與計量規定_第2頁
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IAS39與IFRS9關于金融資產分類與計量規定_第3頁
IAS39與IFRS9關于金融資產分類與計量規定_第4頁
IAS39與IFRS9關于金融資產分類與計量規定_第5頁
IAS39與IFRS9關于金融資產分類與計量規定_第6頁
IAS39與IFRS9關于金融資產分類與計量規定_第7頁
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IAS39與IFRS9關于金融資產分類與計量規定_第8頁
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IAS39與IFRS9關于金融資產分類與計量規定_第9頁
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IAS39與IFRS9關于金融資產分類與計量規定_第10頁
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IAS39與IFRS9關于金融資產分類與計量規定_第11頁
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IAS39與IFRS9關于金融資產分類與計量規定_第12頁
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IAS39與IFRS9關于金融資產分類與計量規定_第13頁
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IAS39與IFRS9關于金融資產分類與計量規定_第14頁
IAS39與IFRS9關于金融資產分類與計量規定_第15頁
IAS39與IFRS9關于金融資產分類與計量規定_第16頁
IAS39與IFRS9關于金融資產分類與計量規定_第17頁
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IAS39與IFRS9關于金融資產分類與計量規定_第18頁
IAS39與IFRS9關于金融資產分類與計量規定_第19頁
IAS39與IFRS9關于金融資產分類與計量規定_第20頁
IAS39與IFRS9關于金融資產分類與計量規定_第21頁
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IAS39與IFRS9關于金融資產分類與計量規定_第22頁
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IAS39與IFRS9關于金融資產分類與計量規定_第23頁
IAS39與IFRS9關于金融資產分類與計量規定_第24頁
所屬報告： 證券Ⅱ行業深度報告：券商自營投資新時代優化資產配置效能聚焦多元化策略-250123（21頁）.pdf
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