信用评分预警时间与国际会计准则对於银行放款应收款之评价规范.PDFVIP

(International Financial Reporting Standards, IFRS) (Incurred Loss Model) (Loss Identification Period, LIP) (International Accounting Standard Board, IASB) 2009 11(Expected Loss Model) ? KMVMerton EDF 43 () (Point-in-Time Model) (Through-the-Cycle Model) ()