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对预期损失模型进展的跟踪及其实施的思考 被引量:7

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摘要 后危机时代金融资产减值准则成为重要的修订内容之一,为了弥补现行准则所存在的缺陷,准则制定机构提出了预期损失模型,经过两年多的发展和完善已初具雏形。本文对此密切跟踪,关注和梳理了相关的发展情况,并就如何较好地实施预期损失模型提出自己的思考。
作者 洪金明 马跃
出处 《金融会计》 2012年第12期26-30,共5页 Financial Accounting
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共引文献79

同被引文献62

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