top of page

在自2018年起落實推行的國際財務報告準則9號(IFRS 9)下,企業因應出現壞帳而作出的應收帳減值撥備將顯著增加。董事汪心浩指出除證券及財務公司最受影響之外,其他行業均有機會面對新準則帶來的影響。

IFRS 9 has been implemented since 2018. At economy downturn, the provision for impairment of accounts receivables would increase significantly. Ross Wang pointed out that securities and finance companies are mostly affected, whilst other industries would need to face certain impact.


在自2018年起落实推行的国际财务报告准则9号(IFRS 9)下,随着经济向下调整,企业因应出现坏帐而作出的应收帐减值拨备将显著增加。董事汪心浩指出除证券及财务公司最受影响之外,其他行业均有机会面对新准则带来的影响。



bottom of page