金融资产减值

公允价值计量和金融资产减值相关理论研究

Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment

介绍金融资产减值模型分析的选题背景、选题意义、文献综述、本文的创新点及不足等。第二部分：金融资产减值的相关概念及发展进程。

It introduced the background , significance , literature review , innovation and weakness of this paper . Part ⅱ: The related concepts and development process of the impairment of financial assets .

按揭服务、消费贷款和汽车金融等资产减值了21%；卡类和私有标识（private-label）资产组合汇丰表示仍希望保留的业务减值了17%。

Mortgage services , consumer lending and vehicle finance assets fell 21 per cent ; cards and private-label portfolios , the stuff that HSBC says it still wants , fell by 17 per cent .

介绍有关金融资产及其减值的相关概念和理论，作为后文论述及分析的理论指导。第三部分：金融资产减值模型变化的理论依据。

It introduced the relevant concepts and theories , as theoretical guidance of discussion and analysis of the later in this article . Part ⅲ: The theoretical basis for model changes .

的权益工具投资，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失，不得转回。

Investment interest tools , or tools linked with the interests and have to go through to the settlement of derivative financial instruments and asset depreciation losses occurred , not back .

IFRS9对金融资产的分类、减值准备的计提、重分类等问题都进行了修改，其中笔者认为变更最大的是有关金融资产的分类依据和计量方法。

In IFRS 9 , the classification of financial assets , provision for the impairment , re-classification and other issues have been modified , and I believe the biggest change is the classification of financial assets and measurement .

对单项金额不重大的金融资产，可以单独进行减值测试，或包括在具有类似信用风险特征的金融资产组合中进行减值测试。

No significant amount of individual financial assets , could pay separately for testing , or a similar credit risk characteristics included in the portfolio of financial assets for loss testing .

在会计实务中，金融资产的贷款和应收款项、金融资产减值这两节中，在收到贷款利息收入时，会计处理有所不同，分别是：1。

In accountant solid wu , capital of the loan of financial capital and receivable money , finance reduces a cost these two are medium , when receiving loan interest income , accountant processing differs somewhat , it is respectively : 1 .

已单项确认减值损失的金融资产，不应包括在具有类似信用风险特征的金融资产组合中进行减值测试。

Crown has confirmed the loss of individual financial assets , should not be included in a similar credit risk characteristics of a portfolio of financial assets liable tests .