The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
dai zhang zhun bei ti qu you guan wen ti de gui ding
Pages: 80
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  风险状况计提比例金融企业贷款资产法定盈余公积自主确定会计政策变更金融机构追溯调整税后净利润;
Abstract: <正>一、专项准备的计提比例由金融企业根据贷款资产的风险程度和收回的可能性合理确定,如果正常类贷款有风险,也可计提专项准备,计提比例可根据其风险状况自主确定。金融企业以前对正常贷款计提的贷款损失准备是根据其风险状况在成本中列支的专项准备,不具有一般准备的性质。金融企业
Related Articles
No related articles found