摘要
2014年7月完整版的IFRS9正式发布,预期信用损失模型揭开了最终的面纱。本文首先简单介绍了IFRS9减值会计方法,然后分析了其与IAS39的差异,继而探讨了IFRS9减值会计实施的意义。IFRS9减值会计是对现有会计理论的继承与创新,既有与现行会计理论耦合的一面,又有对现有会计理论的突破与革新,但依然存在若干问题需待解决。我国应采取逐步推广、稳步实施的策略实现与IFRS9的持续趋同。
The issuance of the complete IFRS 9 in July 2014 finally revealed the expected credit loss model. This article makes a brief introduction of the methods of impairment accounting in IFRS 9, analyzes their differences with IAS 39 and discusses the significance of implementing the impairment accounting which inherits and innovates the existing accounting theories. It not only inter-relates with, but also breaks through and innovates the existing accounting theories. However, there are still problems yet to be solved. China should adopt a progressive and steady strategy to achieve continuous convergence with IFRS 9.
出处
《中国注册会计师》
北大核心
2015年第9期98-103,3,共6页
The Chinese Certified Public Accountant
