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1IFRS 9
IFRS 9
2 EY
IASB20147249(IFRS 9)
39IAS 39 IFRS 9
IFRS 9 20181IFRS 9 2018 IFRS 9
IFRS 9
IFRS 9
2 EY
1)
2)
3)
3IFRS 9
IFRS 9 IT
/
IFRS 9
IT
4 EY
IFRS 9 IASB3
IFRS 920183
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1
2 (1) (2)
3
1:
12
12
:
:
:
+
2:
5IFRS 9
/
IFRS 9 IAS 39
/
80-125%
IFRS 9
IFRS 7
3:
6 EY
7IFRS 9
IFRS 9:
2015
2016 2017 2018
/
/
/
/
8 EY8 EY
IFRS 9 FVTOCI
IFRS 9 IAS 39
IFRS 9
Thought center webcast
869
20147
9201412
20141
879
20147
920142
9IFRS 9
10 EY
IFRS 9
/
IASB IFRS 9
IFRS 9
ITIFRS 9IT
IFRS 9
IFRS 9
www.ey.com/ifrsIFRS
11IFRS 9
IFRS 9 IASB IFRS 9
IFRS 9
IFRS 9
IFRS 9
PDLGDEAD IFRS 9 LELEAD
18 IFRS 9
1
IFRS 9
IFRS 9
)
IFRS 9
2
20122013
2013
FASB
1
IFRS 9 Right-first-time
IT
2
IFRS 9 300
IFRS 9
3
820142016
IAS 39 IFRS 9
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EY
Ernst & Young Global Limited
Ernst & Young Global Limited
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EY | Assurance | Tax | Transactions | Advisory
2015
APAC no. 03001623 ED None
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