摘要
IFRS9已经从2018年1月1日开始实行,标志着IAS39的替换工作已经完成。本文通过对率先实施IFRS9的11家上市银行2018年第一季度季报进行分析,立足中国实际,从先进性与不足两个角度思考新准则实施后对银行的影响,阐述对银行带来的挑战及其强化管理的方向,预判国际财务报告准则未来进一步发展的趋势。
IFRS9 has been implemented since January 1,2018,marking the completion of the replacement of IAS39.This paper analyzes the first quarterly report of the 11 listed banks that first implemented IFRS9 in 2018,based on the actual situation in China,and considers the impact on the banks after the implementation of the new standards from the perspective of advancement and deficiency,and expounds the challenges brought to the banks.It strengthens the direction of management and predicts the future development of IFRS.
作者
刘思源
Liu Siyuan(School of Economics and Management,Shandong Qingdao 266555)
出处
《金融发展研究》
北大核心
2018年第8期47-50,共4页
Journal Of Financial Development Research
作者简介
刘思源,中国石油大学(华东)经济管理学院。
