非银金融行业：新会计准则对券商的影 响分析

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1、1................................41.1.IFRS941.2........................................51.3.FVTOCI61.4............................................................................72............................................82.1.FVTPL82.2.FVTPL92.3....

2、..................................102.4.IFRS9112.5..................................................................................................123..............................133.1..................................................................

3、133.2..............................................153.3..........................................................164......................................................................................................181IFRS9.........................

4、...........................................................................................42IFRS9...............................................................................................53”“”......................................................

5、.........................64AFS..............................................................................................65FVTOCI.........................................................................................................76.............

6、............................................................................................87....................................................................................................................882018H...................................

7、............................................109FVTPL.............................................................................................................1010/................................................................................1011..

8、.........................................................................................1012.......................................................................11132018H...............................................................