應收帳款的評價-預期信用減損損失估計(Account Receivable- Expected Credit Loss and Gain)這個單元介紹IFRS 9 公報對於應收帳款評價的簡化法， ... ... <看更多>

Lifetime Expected Credit Loss calculation under IFRS 9 - GitHub - rosannelai/Expected-Credit-Loss: Lifetime Expected Credit Loss calculation under IFRS 9. ... <看更多>

Nov 27, 2020 - Expected Credit Loss Calculation under IFRS 9 - IFRS 9 replaces the current loss model with a forward-looking Expected Credit Loss (ECL) ... ... <看更多>