{"id":58,"date":"2018-01-15T15:43:04","date_gmt":"2018-01-15T15:43:04","guid":{"rendered":"http:\/\/valuation.org.tw\/wpress\/?p=58"},"modified":"2018-01-15T15:59:54","modified_gmt":"2018-01-15T15:59:54","slug":"ifrs-9%e4%b8%8a%e8%b7%af-%e8%a9%95%e5%83%b9%e6%9c%aa%e4%b8%8a%e5%b8%82%e8%82%a1%e7%a5%a8%e6%9c%80%e9%a0%ad%e7%96%bc","status":"publish","type":"post","link":"http:\/\/valuation.org.tw\/wpress\/2018\/01\/58\/","title":{"rendered":"IFRS 9\u4e0a\u8def \u8a55\u50f9\u672a\u4e0a\u5e02\u80a1\u7968\u6700\u982d\u75bc"},"content":{"rendered":"

\u70ba\u56e0\u61c9IFRS 9\u4e0a\u8def\uff0c\u91d1\u878d\u696d\u8fd1\u5e74\u9678\u7e8c\u5efa\u7f6eIT\u7cfb\u7d71\u4ee5\u53ca\u5236\u5b9a\u76f8\u95dc\u5167\u63a7\u7ba1\u7406\u5236\u5ea6\uff0c\u4f46\u5c0d\u65bc\u975e\u91d1\u878d\u6a5f\u69cb\u7684\u6311\u6230\uff0c\u6703\u8a08\u5e2b\u8868\u793a\uff0c\u6295\u8cc7\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\u90e8\u5206\uff0c\u56e0\u9700\u8981\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u4f01\u696d\u52e2\u5fc5\u4ed8\u51fa\u984d\u5916\u6210\u672c\u57f7\u884c\uff0c\u56e0\u6b64\u4f01\u696d\u5728\u6295\u8cc7\u898f\u5283\u6642\uff0c\u5373\u61c9\u628a\u9019\u584a\u7d0d\u5165\u8003\u91cf\u3002<\/p>\n

\u52e4\u696d\u773e\u4fe1\u5be9\u8a08\u90e8\u5354\u7406\u9673\u6b23\u6021\u8868\u793a\uff0cIFRS 9\u5f9e2018\u5e74\u8d77\u9069\u7528\uff0c\u76ee\u524d\u591a\u6578\u91d1\u878d\u6a5f\u69cb\u5df2\u70ba\u6b64\u5efa\u7acb\u65b0\u5236\u5ea6\uff0c\u9996\u5148\u662f\u5efa\u7f6eIT\u7cfb\u7d71\uff0c\u56e0\u7121\u8ad6\u662f\u653e\u6b3e\u6216\u6295\u8cc7\uff0c\u90fd\u5fc5\u9808\u9069\u7528IFRS 9\uff0c\u56e0\u6b64\u5404\u90e8\u9580\u901a\u529b\u5408\u4f5c\uff0c\u5efa\u7f6e\u4e00\u5957\u628a\u5167\u90e8\u6d41\u7a0b\u660e\u78ba\u5316\u7684\u7cfb\u7d71\uff0c\u672a\u4f86\u5404\u90e8\u9580\u7684\u8cc7\u6599\u5c31\u53ef\u4ee5\u7d71\u4e00\u532f\u5165\u5f8c\u518d\u5f59\u6574\uff0c\u4ee5\u638c\u63a7\u6a5f\u69cb\u5167\u6240\u6709\u91d1\u878d\u8cc7\u7522\u3002<\/p>\n

\u6b64\u5916\uff0c\u91d1\u878d\u6a5f\u69cb\u7ba1\u7406\u5236\u5ea6\u4e5f\u6703\u9032\u884c\u8abf\u6574\uff0c\u4f8b\u5982\u7e3e\u6548\u8a55\u4f30\u7684\u8861\u91cf\u8fa6\u6cd5\u7b49\uff0c\u9673\u6b23\u6021\u8aaa\uff0c\u65b0\u5236\u4e0a\u8def\u5f8c\uff0c\u6210\u672c\u3001\u6295\u8cc7\u7e3e\u6548\u7686\u8981\u7528\u516c\u5141\u50f9\u503c\u53cd\u6620\u5728\u8ca1\u5831\u4e2d\uff0c\u56e0\u6b64\u8a72\u7528\u4ec0\u9ebc\u8fa6\u6cd5\u7d9c\u5408\u8003\u91cf\u7e3e\u6548\uff0c\u4e5f\u662f\u91d1\u878d\u6a5f\u69cb\u4fee\u6539\u65b9\u5411\u4e4b\u4e00\u3002<\/p>\n

\u4f46\u5728\u975e\u91d1\u878d\u6a5f\u69cb\u90e8\u5206\uff0c\u8f03\u5927\u7684\u554f\u984c\u5c31\u662f\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\u5982\u4f55\u8861\u91cf\u516c\u5141\u50f9\u503c\uff1f\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u6703\u8a08\u5e2b\u6c5f\u7f8e\u8c54\u6307\u51fa\uff0c\u8a31\u591a\u516c\u53f8\u6709\u6295\u8cc7\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\uff0c\u5728IFRS 9\u4e0a\u8def\u5f8c\uff0c\u5fc5\u9808\u8861\u91cf\u8a72\u516c\u5141\u50f9\u503c\uff0c\u901a\u5e38\u6703\u9047\u5230\u5169\u500b\u56f0\u96e3\u3002<\/p>\n

\u7b2c\u4e00\u662f\u516c\u53f8\u5167\u90e8\u6c92\u6709\u5177\u5099\u8a55\u50f9\u5c08\u696d\u80fd\u529b\u7684\u4eba\u54e1\u3001\u7b2c\u4e8c\u662f\u8861\u91cf\u672a\u4e0a\u5e02\u6ac3\u516c\u53f8\u7684\u80a1\u7968\u516c\u5141\u50f9\u503c\uff0c\u53ef\u80fd\u63a1\u7528\u5e02\u5834\u6cd5\u53ca\u6536\u76ca\u6cd5\u7b49\u5169\u7a2e\u8a55\u50f9\u65b9\u6cd5\uff0c\u4f46\u90fd\u9700\u8981\u5c0d\u88ab\u6295\u8cc7\u516c\u53f8\u7684\u71df\u904b\u60c5\u6cc1\u6709\u76f8\u7576\u7a0b\u5ea6\u7684\u4e86\u89e3\uff0c\u751a\u81f3\u53d6\u5f97\u5176\u8ca1\u52d9\u5831\u8868\u6216\u8ca1\u52d9\u9810\u6e2c\uff0c\u624d\u80fd\u8a55\u4f30\u88ab\u6295\u8cc7\u516c\u53f8\u80a1\u7968\u7684\u516c\u5141\u50f9\u503c\uff0c\u5373\u4f7f\u5177\u5099\u80a1\u6771\u8eab\u5206\uff0c\u672a\u5fc5\u5373\u80fd\u53d6\u5f97\u76f8\u95dc\u8cc7\u8a0a\u3002<\/p>\n

\u6c5f\u7f8e\u8c54\u8a8d\u70ba\uff0c\u5373\u4f7f\u6709\u4e00\u5b9a\u96e3\u5ea6\uff0c\u4f46\u516c\u5141\u50f9\u503c\u8861\u91cf\u4ecd\u662f\u4e0d\u5f97\u4e0d\u524d\u9032\u7684\u8def\uff0c\u8981\u514b\u670d\u9019\u4e9b\u56f0\u96e3\uff0c\u516c\u53f8\u52e2\u5fc5\u9700\u4ed8\u51fa\u984d\u5916\u7684\u6210\u672c\uff0c\u800c\u9019\u4e5f\u662f\u672a\u4f86\u6295\u8cc7\u672a\u4e0a\u5e02\u6ac3\u516c\u53f8\u80a1\u7968\u6642\uff0c\u6240\u627f\u64d4\u7684\u5fc5\u8981\u6210\u672c\uff0c\u61c9\u5728\u516c\u53f8\u6295\u8cc7\u898f\u5283\u6642\u5c31\u7d0d\u5165\u8003\u91cf\u3002<\/p>\n

\u8cc7\u6599\u4f86\u6e90\uff1ahttp:\/\/www.chinatimes.com\/newspapers\/20180101000401-260202<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u70ba\u56e0\u61c9IFRS 9\u4e0a\u8def\uff0c\u91d1\u878d\u696d\u8fd1\u5e74\u9678\u7e8c\u5efa\u7f6eIT\u7cfb\u7d71\u4ee5\u53ca\u5236\u5b9a\u76f8\u95dc\u5167\u63a7\u7ba1\u7406\u5236\u5ea6\uff0c\u4f46\u5c0d\u65bc\u975e\u91d1\u878d\u6a5f\u69cb\u7684\u6311\u6230\uff0c\u6703\u8a08\u5e2b\u8868\u793a…<\/p>\n","protected":false},"author":3,"featured_media":59,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10,6,3],"tags":[7,9,8],"_links":{"self":[{"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/posts\/58"}],"collection":[{"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/comments?post=58"}],"version-history":[{"count":1,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/posts\/58\/revisions"}],"predecessor-version":[{"id":60,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/posts\/58\/revisions\/60"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/media\/59"}],"wp:attachment":[{"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/media?parent=58"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/categories?post=58"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/valuation.org.tw\/wpress\/wp-json\/wp\/v2\/tags?post=58"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}