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Global Financial Crisis and Accounting Rules: The Implications of the New Exposure Draft (ED) Financial Instruments: Expected Credit Losses on the Evaluation of Banking Company Loans 被引量:11

Global Financial Crisis and Accounting Rules: The Implications of the New Exposure Draft (ED) Financial Instruments: Expected Credit Losses on the Evaluation of Banking Company Loans
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出处 《Journal of Modern Accounting and Auditing》 2013年第9期1141-1162,共22页 现代会计与审计(英文版)
关键词 损失模型 会计准则 金融工具 金融危机 信用 贷款 国际机构 银行 impairment, expected credit losses, International Accounting Standards (IAS) 39, financial instruments,global financial crisis, banking company loans, credit quality
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