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金融工具大變革 - 談IFRS 9 - twse.com.tw

- IFRS 9 99 ( ) IASB 2008 3 ias39 G20 IASB 3 ias 39 2009 7 1 2009 11 12 IFRS 9 2 11 3 2010 3 3 ias 39 2009 3 2011 2 IFRS 2013 IFRS 9 IFRS 9 IFRS IFRS IFRS 9 ias 39 IFRS rules-based IFRS Principles-based

由於ias 39 涵蓋之金融工具會計議題眾多且複雜,如擬一次到位完成所有取代ias39 之新公報,勢必耗 費較長時間,無法加速完成並公佈以供實務應用。

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