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- 致同研究之年报分析 (二十五): 上市公司执行新金融工具准则——新冠肺炎疫情对预期信用损失的影响披露示例
致同研究之年报分析 (二十五): 上市公司执行新金融工具准则——新冠肺炎疫情对预期信用损失的影响披露示例
2020-04-03
预期信用损失法下,企业对金融工具预期信用损失的计量方法应当反映能够以合理成本即可获取的、合理且有依据的、关于过去事项、当前状况以及未来经济状况预测的信息。
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对新冠肺炎疫情影响考虑的披露的典型示例。
*本文仅提供中文版
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Download 《致同研究之年报分析 (二十五): 上市公司执行新金融工具准则——新冠肺炎疫情对预期信用损失的影响披露示例》
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对新冠肺炎疫情影响考虑的披露的典型示例。
*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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