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IFRS 9

IFRS 9


2008NIANJINRONGWEIJIHOU,ERSHIGUOJITUANFENGHUIHUYUJIANLIYITAOGAOZHILIANGDEQUANQIUHUIJIXINZHUNZE。2014NIAN7YUE,GUOJIHUIJIZHUNZELISHIHUI(IASB)FABULE《GUOJICAIWUBAOGAOZHUNZEDI9HAO-JINRONGGONGJU》(JIANCHENGIFRS 9),JIANGQUDAIXIANXINGDEIAS 39。2017NIAN3YUEGUOJIACAIZHENGBUZHENGSHIFABUXIANGYINGDEQUTONGZHUNZE,BINGYAOQIUJINGWAISHANGSHIQIYEZI2018NIAN1YUE1RIQISHIXING,JINGNEISHANGSHIQIYEZI2019NIAN1YUE1RIQISHIXING,QITAFEISHANGSHIQIYEZI2021NIAN1YUE1RIQISHIXING。 IFRS 9DESHISHIJIANGDUIJINRONGJIGOUDEHUIJIFENLEIYUJILIANG、GONGYUNJIAZHIGUZHI、JIANZHIJITI、TAOQIHUIJIDENGFANGMIANCHANSHENGHENDAYINGXIANG,BIXUJINXINGXIANGYINGDESHUJUMOXING、GUANLILIUCHENGHEXINXIXITONGGAIZAO,SHIYIXIANGJIAOWEIFUZADEXITONGGONGCHENG,QIANQIYOUSHISHENZHIXUYAOYINRUZIXUNGONGSIJINXINGZHUANYEZIXUNYUGUIHUA,NANDUDA、ZHOUQIZHANG、FEIYONGGAO。 TIANYANGKEJIYU2016NIANJICHENGLILEIFRS 9YANFAXIAOZU,ZHANKAIDUIXINZHUNZEDESHENRUYANJIUYUJIEDU,JIEHEZISHENJISHUYOUSHIBINGZONGJIECHOUXIANGLEJIANSHEYINXING、ZHONGXINYINXINGDENGXIANGGUANXIANGMUDESHISHIJINGYAN,YANFAWANCHENGLETIANYANGIFRS 9CHANPIN,WANZHENGHANGAIXINZHUNZEYAOQIUDEHEXINGONGNENGJINEIBUGUANLIYAOQIUDEFUZHUYINGYONGGONGNENG,BINGNENGGOUZHICHIYIMOKUAIHUA、SONGOUHEDEFANGSHIKUAISUBUSHU,CONGERMANZUYONGHUDUIIFRS 9ZHUNZEDEDINGZHIHUAYUKUAISUSHANGXIANYAOQIU,JIDAJIANGDIXITONGSHISHINANDU、SUODUANXIANGMUZHOUQI、YOUXIAOKONGZHIXIANGMUCHENGBEN。

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