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论金融资产减值预期损失模型的修正与实施 被引量:12
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作者 邓永勤 冯晓晴 周亚丹 《会计之友》 北大核心 2017年第9期43-48,共6页
IASB于2014年7月发布的IFRS 9最终稿《金融工具:分类和计量》规定,金融工具减值采用"预期信用损失"模型。以金融审慎监管和会计目标理论为指导,分析了预期损失模型替代已发生损失模型的必然性、预期损失模型自身存在的问题以... IASB于2014年7月发布的IFRS 9最终稿《金融工具:分类和计量》规定,金融工具减值采用"预期信用损失"模型。以金融审慎监管和会计目标理论为指导,分析了预期损失模型替代已发生损失模型的必然性、预期损失模型自身存在的问题以及中国实施预期损失模型应克服的外在压力,文章认为,应按应计提减值的具体项目分类选择并对预期损失模型进行适当的修正。鉴于金融系统的复杂性,在中国实施预期损失模型绝不是一个单纯的会计技术问题,而是一个系统工程,不仅需要重构会计准则体系,而且要使这个体系与国际会计准则持续趋同,适应金融审慎监管的要求。 展开更多
关键词 金融资产减值 已发生损失模型 预期信用损失模型 会计准则 金融监管
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引种青蒿的青蒿素含量及生物量
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作者 张荣沭 赵敏 +1 位作者 周亚丹 韩颂 《林业科学》 EI CAS CSCD 北大核心 2009年第4期151-155,共5页
Pre-column derivation of and high-performance liquid chromatography(HPLC)with ultraviolet detection were used to detect the epurated artemisinin in Artemisia annua,and the artemisinin content and biomass yield were co... Pre-column derivation of and high-performance liquid chromatography(HPLC)with ultraviolet detection were used to detect the epurated artemisinin in Artemisia annua,and the artemisinin content and biomass yield were compared between the introduced A.annua and the local wild A.annua.The result showed that the quantity of artemisinin was mainly affected by the genetic background,and secondly influenced by the environment and climate of the cultivated region.The seedlings raised with the integrated plate-type paper containers method in greenhouse had longer growth period of A.annua by about 45 days in frigid area.The highest content of artemisinin was 0.555% and the highest biomass yield was(3 526.7±378)kg·hm-2.High artemisinin content and biomass yield together contributed to artimisinin production.The introduced cultivars had a strong capacity to quickly adapt to the circumstance in Heilongjiang.The artemisinin contents reached to the purchasing level.The mean biomass of individual plant was greater than that in its original region. 展开更多
关键词 青蒿 青蒿素 HPLC 含量 生物量
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