IFRS 9 新準則，新挑戰 - airc.org.tw

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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