Transcription of IFRS 9 新準則，新挑戰 - airc.org.tw
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IFRS 9 新準則，新挑戰 - airc.org.tw
IFRS 9.. 2014 7 23 . 2014 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss 1. entity. All rights reserved.. 1 IFRS 9 . 2 . 3 . 4 . 2014 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss 2. entity. All rights reserved. 2008 . 1. 2. 3. 4.. 2000 2005 .. 1%.. 2000 2003 2005 2006 2008.. 2014 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss 3.
次貸危機形成示意圖. B8 Historical data such as credit loss experience are adjusted on the basis of current observable data to reflect the effects \൯f current conditions that did not affect the period on which the historical data are based and to remove the effects of conditi對ons in the historical period that do not exist currently.Estimates of changes in expected cash flows ...
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