期刊文献+

对会计准则与监管规则下预期损失模型的比较研究 被引量:10

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摘要 本文着眼于会计准则与监管规则相互分离的发展趋势,对国际会计准则理事会和美国财务会计准则委员会最新推出的减值模型进行了论述。从模型计量的对象、内涵和方法三个层面详细阐述了预期损失模型与巴塞尔协议中对于预期损失计量模型的异同,为会计准则与监管规则之间的相互协调提供了可能路径。
作者 姚明德
机构地区 中央财经大学
出处 《金融会计》 2012年第3期3-6,共4页 Financial Accounting
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二级参考文献14

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共引文献38

同被引文献57

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