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表1IFRS9与IFRS17主要变化内容及影响
表1IFRS9与IFRS17主要变化内容及影响
行业数据
下载Excel
下载图片
原图定位
图片属性
图片格式:PNG
图片大小:204KB
图片尺寸:1793*874
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所属报告:
中国人寿保险行业I9&I17解读:基于财务报表探讨新会计准则的变化与影响-230315(37页).pdf
打包全文图表
相关数据
IFRS9及IFRS17联动分析
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行业数据
2025-08-04
原图定位
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IFRS9下银行自营更多投资标的分类至FVPL
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行业数据
2025-05-26
原图定位
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IFRS9下,绝大部分股票和全部基金将划分为
5Lul5LiL5piv5o+Q5Y+W5Zu+54mH5Lit55qE5pWw5o2u5bm255Sf5oiQ55qE6KGo5qC877yaCgp8IOmhueebriAgIHwgSUFTMzkgICAgICAgICAgICAgICAgfCBJRlJTOSAgICAgICAgICAgICB8CnwtLS0tLS0tLXwtLS0tLS0tLS0tLS0tLS0tLS0tLS0tfC0tLS0tLS0tLS0tLS0tLS0tLS18Cnwg6IKh56WoICAgfCBGVlRQTCwgQUZTICAgICAgICAgICB8IEZWVFBMLCBGVk9DSSAgICAgIHwKfCDln7rph5EgICB8IEZWVFBMLCBBRlMgICAgICAgICAgIHwgRlZUUEwgICAgICAgICAgICAgfAp8IOWAuuWIuCAgIHwgRlZUUEwsIEFGUywgSFRNICAgICAgfCBGVlRQTCwgRlZPQ0ksIEFDICB8CgrotYTmlpnmnaXmupDvvJrlm73ms7DlkJvlronor4HliLjnoJTnqbY=
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行业数据
2025-02-10
原图定位
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IAS39与IFRS9关于金融资产分类与计量规定
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行业数据
2025-01-24
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IAS39与IFRS9关于金融资产分类与计量规定
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行业数据
2025-01-15
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图9、IFRS9下金融资产分类需要经过现金流测试
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行业数据
2024-08-13
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IAS39和IFRS9下权益工具的分类和特征
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其它
2024-06-07
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主要上市险企1H23投资资产配置结构(IFRS9)
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行业数据
2023-11-10
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新金融工具准则IFRS9将金融资产分类从“四分类”调整为“三分类”
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行业数据
2023-11-10
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表13IAS39与IFRS9关于金融资产分类与计量规定
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行业数据
2023-06-06
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图25中国平安执行IFRS9准则后的金融资产分类变化
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2023-06-06
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IFRS9&17利润
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行业数据
2023-04-18
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IFRS9金融资产分类逻辑
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行业数据
2023-04-18
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IFRS9下金融资产的分类体系
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行业数据
2023-04-03
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中国版IFRS9
5Lul5LiL5piv5qC55o2u5oKo5o+Q5L6b55qE5L+h5oGv55Sf5oiQ55qE5pWw5o2u6KGo5qC877yaCgp8IOe8luWPtyB8IOWHhuWImeWQjeensCB8CnwtLS0tLS18LS0tLS0tLS0tLS0tLS0tLXwKfCAyMiAgIHwg6YeR6J6N5bel5YW356Gu6K6k5ZKM6K6h6YePIHwKfCAyMyAgIHwg6YeR6J6N6LWE5Lqn6L2s56e7IHwKfCAyNCAgIHwg5aWX5pyf5Lya6K6hIHwKfCAzNyAgIHwg6YeR6J6N5bel5YW35YiX5oqlIHwKCui1hOaWmeadpea6kO+8muS4reS/oeW7uuaKlQ==
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2023-04-03
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IFRS 9 和 IFRS 17 准则相比原有准则变化较大,内容全面覆盖资产端和负债端。简化来讲,IFRS 9 准则主要影响保险公司金融资产的分类与减值,可能会导致利润波动加剧,但是对于报表格式并没有影响。而 IFRS 17 内容则更为复杂,其内容包括重新确定了保险公司合同服务收入的确认标准,修改了通用模型下合同负债的计量方式,新引入了浮动收费法 VFA 用于计量直接分红合同,并且大幅度调整了保险公司财务报表的列示方法,将保险业务和投资业务业绩拆分展示,提升了报表可读性。
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中国人寿保险行业I9&I17解读:基于财务报表探讨新会计准则的变化与影响-230315(37页).pdf
表9通用模型与浮动收费法的主要计量差异
表8新旧准则下保险公司收入科目的项目变化
表7IFRS17准则下三类计量模型对比
表6新旧准则下保险公司收入科目的项目变化
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