会计准则与监管规则的协调路径——基于IFRS 9下商业银行贷款风险分类与预期损失模型三阶段划分的研究

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1671-8356|volume|9|20-25

ISSN: 1671-8356

Source: 金融会计, Vol.volume, Iss.9, 2016-01, pp. : 20-25

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Abstract