《国际财务报告准则第下的金融工具减值.docx

月目录本期内容：1.引言……………………………………………………………………………………41.1减值项目的历史和背景简述…………………………………………………..41.2IFRS9减值要求概述…………………………………………………………..71.3与IAS39减值要求相比的主要变化及影响与意义…………………………..81.4与FASB提议相比的主要差别..................................................................102.范围....................................................................................................,............113.方法.................................................................................................................123.1一般方法.................................................................................................123.2简化方法.................................................................................................143.3所购买或源生的已发生信用减值的金融资产............................................15.4.预期信用损失的计量.........................................................................................174.1整个存续期预期信用损失...................................…..................................174.212个月预期信用损失...............................................................................184.3预期寿命与合同期限对比.........................................................................214.4概率加权结果........................................……………............……….….….224.5货币的时间价值.......................................................................................224.6担保品....................................................................................................244.7合理及可支持的信息................................................................................254.8减值和公允价值套期会计之间的相互影响...............................................295.一般方法：确定信用风险显著增加...................................................................30.5.1发生违约风险的变化…............................................................................315.2信用风险变化的因素或指标.....................................................................335.3什么是显著？..........................................................................................395.4低信用风险的简化操作........................................