Transcription of 《準則發布》IFRS 9 終於制定完成！本次修改金融資 …
1 2014 ifrs 1. ifrs 9 .. ifrs 9 .. FVTOCI .. FVTOCI .. 12 .. ifrs 9 2018 1 1 .. IASB 2008 IAS 39 . IASB 2009 ifrs 9 . 2010 2013 ifrs 9 .. August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 2. ifrs 9 ifrs 9 2018 1 1 .. ifrs 9 IASB ifrs 9 . ifrs 9 ifrs 9 2015 2. 1 2018 1 1 . ifrs 9 .. FVTOCI . ifrs 9 . FVTPL . FVTOCI .. OCI OCI . FVTOCI. OCI . FVTOCI .. FVTOCI IAS 39 IAS 39 . ifrs 9 ifrs 9 FVTOCI .. FVTOCI .. August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 3.. ifrs 9 . FVTOCI . IASB ifrs 9 .. IASB .. ifrs 9 . FVTPL FVTPL . FVTOCI FVTOCI . FVTOCI . FVTOCI . OCI . FVTOCI . August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 4. OCI .. FVTPL FVTOCI.
2 FVTOCI FVTPL . OCI .. ifrs 9 .. ifrs 9 ifrs 9 .. A . B A . B B . A B . A FVTPL .. ifrs 9 . ifrs 9 IASB .. ifrs 9 . (1) (2) . August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 5. (3) .. ifrs 9 IAS 8 .. August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 6.. ifrs 9 IAS 39 IAS 39 . ifrs 9 .. FVTOCI FVTOCI . FVTPL . August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 7. ifrs 9 FVTPL . IAS 17 . ifrs 15 .. FVTPL FVTOCI .. ifrs 9 IAS 39 IAS. 39 ifrs 9. ifrs 9 . IAS 37 .. 12 12 .. 12 . ifrs 9 .. 12 . ifrs 15 . ifrs 15 / . August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 8.. ifrs 9 .. ifrs 9 . ifrs 9 .. ifrs 9 .. 30.
3 (unbiased) .. August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 9. ifrs 9 .. ifrs 9 .. ifrs 9 . ifrs 9 .. ifrs 9 .. August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 10.. ifrs 9 .. ifrs 9 .. ifrs 9 IAS 39 .. August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 11.. IAS 1 ifrs 9 .. 12 .. ifrs 7 .. ifrs 7 . (a) .. (b) .. (c) .. ifrs 7 .. IAS 8 . August 2014. 156 12 Always One Step Ahead. +886 (2) 2545-9988. 2014 ifrs 12.. [ ifrs in Focus IASB finalizes ifrs 9 which changes the classification and measurement of financial assets and introduces an expected loss impairment model]. ifrs .. 2014 .. August 2014. 156 12 Always One Step Ahead.
4 +886 (2) 2545-9988.
