为提高金融资产财务报表信息的真实可靠和公允计量,国际会计准则理事会先后发布了三份金融资产减值征求意见稿。在我国企业会计准则与国际财务报告准则持续趋同背景下,本文对意见稿中涉及的三种预期损失确认方法进行了分析比较,并就预期损失方法对我国金融资产减值准则修订产生的影响提出了建议。 In order to improve the authenticity and fair measurement of the financial statements of financial assets, the IASB has issued three draft of the draft for impairment of financial assets. In the context of the continuous convergence of the Chinese accounting standards and IFRS, this paper analyzes and compares the three methods of confirming the expected losses involved in the draft, and proposes the impact of the expected loss method on the revision of the financial assets impairment standards in China Suggestion