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- 致同研究之年报分析 | 上市公司执行新金融工具准则(二十三)—预期信用损失计量的参数披露示例
致同研究之年报分析 | 上市公司执行新金融工具准则(二十三)—预期信用损失计量的参数披露示例
2020-04-03
企业计量金融工具预期信用损失的方法应当反映通过评价一系列可能的结果而确定的无偏概率加权平均金额,对预期信用损失的估计应当始终反映发生信用损失的可能性以及不发生信用损失的可能性(即便最可能发生的结果是不存在任何信用损失),而不是仅对最坏或最好的情形做出估计。
本期主要摘录了部分上市公司2019年度执行新金融工具准则预期信用损失计量的参数披露的典型示例。
*本文仅提供中文版
了解更多详情,请点击下载完整报告。
Download 下载《致同研究之年报分析:上市公司执行新金融工具准则(二十三)—预期信用损失计量的参数披露示例》
本期主要摘录了部分上市公司2019年度执行新金融工具准则预期信用损失计量的参数披露的典型示例。
*本文仅提供中文版
了解更多详情,请点击下载完整报告。
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