新金融工具准则与IFRS 9还存在哪些差异？ - 知乎
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一、ifrs 9下的减值确认有何不同？ 自 2018 年 1 月 1 日或之后开始的年度期间生效，ifrs 9 规定了主体应如何对金融资产和金融负债进行分类和计量，其范围包括确认减值。 在 ifrs 9 之前的标准中，“已发生损失”框架要求银行仅在损失证据明显时才确认信用损失 ...
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