| 关于预计损失法的探讨 |
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| 引用本文： | 林华强.关于预计损失法的探讨[J].上海金融学院学报,2011(2):80-87. |
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| 作者姓名： | 林华强 |
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| 作者单位： | 复旦大学管理学院,上海,200433 |
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| 摘 要： | 国际会计准则委员会（IASB）于2009年11月5日发布了《金融工具：摊余成本和减值》征求意见稿,提出对摊余成本计量的金融工具采用预计损失的方法,该方法对金融工具计量具有创新性且其运用复杂,具有一定的研究意义。本文在介绍预计损失法提出背景的基础上,分析了预计损失法的主要特点及其在实际运用中面临的问题,并阐述了预计损失法在我国会计主体中的适用性。
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| 关 键 词： | 预计损失法 已发生损失法 摊余成本 动态准备金 |
Discussion On Prospective Damage Method |
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| Lin Huaqiang.Discussion On Prospective Damage Method[J].Journal of Shanhai Finance University,2011(2):80-87. |
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| Authors: | Lin Huaqiang |
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| Institution: | Lin Huaqianɡ |
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| Abstract: | The International Accounting Standards Committee(IASB) has issued Financial tools: amortized cost and write-downs in November 5,2009,Puts forward the amortized cost financial tools using expected lose method,This method has certain research significance for measuring innovative financial instruments and its using complexity.This paper based on the introduction of expected lose method,analyzes the main characteristics of expected loss method and the practical application of the problems faced,expounds expect... |
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| Keywords: | expected lose method loss has occurred law amortized cost dynamic reserve |
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