請問應收帳款減損損失 - 會計
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By Tom
at 2013-04-17T10:28
at 2013-04-17T10:28
Table of Contents
根據近日國際會計準則委員會提案,未來在IFRS 9公報,有關金融資產減損將改用「預計
損失模型」(Expected loss model)估列損失,2015年起適用。
那我們之後在做測試的時候,究竟是要根據
已發生損失模式來認列還是預期損失模型
謝謝
--
損失模型」(Expected loss model)估列損失,2015年起適用。
那我們之後在做測試的時候,究竟是要根據
已發生損失模式來認列還是預期損失模型
謝謝
--
Tags:
會計
All Comments
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By Erin
at 2013-04-17T22:46
at 2013-04-17T22:46
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By Annie
at 2013-04-19T14:34
at 2013-04-19T14:34
是否發生減損,如果未來以預期損失模型,勢必提高成本,
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By Erin
at 2013-04-21T17:09
at 2013-04-21T17:09
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By Queena
at 2013-04-22T21:13
at 2013-04-22T21:13
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By Gary
at 2013-04-23T03:53
at 2013-04-23T03:53
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By Enid
at 2013-04-24T20:42
at 2013-04-24T20:42
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By Yedda
at 2013-04-28T20:33
at 2013-04-28T20:33
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By Regina
at 2013-05-02T07:27
at 2013-05-02T07:27
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By Caitlin
at 2013-05-02T23:11
at 2013-05-02T23:11
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By Callum
at 2013-05-04T01:48
at 2013-05-04T01:48
我想不會是考題的重點。
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By Barb Cronin
at 2013-05-05T08:49
at 2013-05-05T08:49
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By Joseph
at 2013-05-07T12:58
at 2013-05-07T12:58
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By Zenobia
at 2013-05-11T08:29
at 2013-05-11T08:29
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