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Study on the Influence of Innovation and Reform of Accounting Policies on the Impairment of Commercial Bank Credit Card

机译：创新与改革对商业银行信用卡减值影响的影响研究

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摘要

On March 31, 2017, China's Ministry of Finance issued the "Chinese Version of IFRS 9", making significant changes in the provision for impairment of financial assets. This paper constructs a theoretical model of the impairment of financial assets in accordance with the new accounting standards, and proposes the method system for the impairment of credit card business under the new accounting standards. Based on the credit card data of a large commercial bank, this paper studies the influence of the IFRS 9 on the impairment of credit card business. The results show that, compared with the IAS 39, under the implementation of the IFRS 9, both the asset scale of credit card business needing to be impaired and the provision for impairment of assets significantly improve, but the reserve ratio of the impairment is reduced.
机译：2017年3月31日，中国的财政部发布了“中国版IFRS 9”，在金融资产减值损害方面取得了重大变化。本文根据新会计准则构建了金融资产损害的理论模型，并提出了新的会计准则下信用卡业务损害的方法系统。根据大型商业银行的信用卡数据，本文研究了IFRS 9对信用卡业务损害的影响。结果表明，与IAS 39相比，在IFRS 9的实施下，需要受损的信用卡业务的资产规模以及资产减值的规定显着改善，但减少损害的储备率减少。

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