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guan yu xiu gai wo guo jin rong zi chan fen lei yu ji liang yuan ze de yan jiu
Pages: 68-73
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  CAS22IFRS9金融资产分类计量;
Abstract: 本文基于IFRS9关于金融资产的分类和计量,分析比较了我国企业会计准则关于金融资产的分类与计量,并根据我国金融行业金融资产分类计量的情况,讨论了IFRS9在我国的适用和潜在问题,最后对我国企业金融工具会计提出一些建议。
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