IFRS9實(shí)施對金融資產(chǎn)管理公司的影響及應(yīng)對措施分析
發(fā)布時間：2019-06-04 04:19
【摘要】：本文研究《國際財(cái)務(wù)報(bào)告準(zhǔn)則第9號——金融工具》(IFRS9)后發(fā)現(xiàn),實(shí)施IFRS9會對金融資產(chǎn)管理公司權(quán)益類可供出售金融資產(chǎn)分類與計(jì)量產(chǎn)生較大影響,不僅會顯著減少債轉(zhuǎn)股資產(chǎn)對金融資產(chǎn)管理公司的利潤支持度,而且會擴(kuò)大利潤波動。同時,使用"預(yù)期減值模型"計(jì)提撥備會導(dǎo)致資產(chǎn)減值短期內(nèi)快速上升,加大利潤壓力。為此本文從控制可供出售類權(quán)益資產(chǎn)規(guī)模、提前對債轉(zhuǎn)股資產(chǎn)進(jìn)行分析研判、加快債轉(zhuǎn)股資產(chǎn)處置、加強(qiáng)以內(nèi)部評級模型為核心的信用風(fēng)險(xiǎn)管理能力建設(shè)等方面提出了金融資產(chǎn)管理公司的應(yīng)對措施。
[Abstract]:After studying the International Financial reporting Standard No. 9-Financial Instruments (IFRS9), this paper finds that the implementation of IFRS9 will have a great impact on the classification and measurement of financial assets available for sale in the equity category of financial asset management companies. It will not only significantly reduce the profit support of debt-for-equity assets to financial asset managers, but also expand profit volatility. At the same time, the use of "expected impairment model" to make provision will lead to a rapid increase in asset impairment in the short term, increasing profit pressure. Therefore, this paper analyzes and judges the debt-to-equity assets in advance from controlling the scale of the equity assets available for sale, so as to speed up the disposal of the debt-to-equity assets. This paper puts forward the countermeasures of financial asset management companies from the aspects of strengthening the ability construction of credit risk management with internal rating model as the core.
【作者單位】： 中國信達(dá)資產(chǎn)管理股份有限公司;
【分類號】：F233
本文編號：2492468
[Abstract]:After studying the International Financial reporting Standard No. 9-Financial Instruments (IFRS9), this paper finds that the implementation of IFRS9 will have a great impact on the classification and measurement of financial assets available for sale in the equity category of financial asset management companies. It will not only significantly reduce the profit support of debt-for-equity assets to financial asset managers, but also expand profit volatility. At the same time, the use of "expected impairment model" to make provision will lead to a rapid increase in asset impairment in the short term, increasing profit pressure. Therefore, this paper analyzes and judges the debt-to-equity assets in advance from controlling the scale of the equity assets available for sale, so as to speed up the disposal of the debt-to-equity assets. This paper puts forward the countermeasures of financial asset management companies from the aspects of strengthening the ability construction of credit risk management with internal rating model as the core.
【作者單位】： 中國信達(dá)資產(chǎn)管理股份有限公司;
【分類號】：F233
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