新会计准则将如何影响公司财务报表？.pdf

| 1 2018 10 14 ( ) SAC S1110517030004 tangxtfzq SAC S1110517040005 yuehengyutfzq xiaowenjintfzq chenhangjietfzq 1 - : 2018-10-07 2 - : 2018H1 2018-09-20 2018 6 15 2018 2017 2017 H H 2018 2018 1 2 3 1 FVTPL 2 / 3 4 + 5 -35% -28% -21% -14% -7% 0% 7% 2017-10 2018-02 2018-06 300 | 2 1. . 3 2. . 4 2.1. . 4 2.2. . 5 3. . 7 3.1. . 7 3.1.1. . 8 3.1.2. . 8 3.1.3. “ ” . 9 3.1.4. . 11 3.2. . 11 4. . 14 5. . 14 1 . 4 2 . 5 3 . 5 4 . 6 5 . 7 6 . 7 7 2018 . 8 8 2017 . 9 9 2017H1 2018H1 . 10 10 2018 . 12 11 2017H1 2018H1 . 13 12 2018H1 . 13 13 2018H1 . 14 1 . 3 2 . 4 3 . 9 4 . 11 5 2017H1 2018H1 . 12 | 3 1. 2018 1 1 22 2017 7 23 2017 8 24 2017 9 37 2017 14 14 2017 22 1 22 23 24 37 14 9 IFRS 9 15 IFRS 15 2018 1 1 2019 1 1 2020 1 1 2021 1 1 H H | 4 2 2018 1 1 2019 1 1 2020 1 1 2021 1 1 2. 2017 2018 6 15 2018 2.1. 2017 1 1 2 | 5 3 4 5 2 1 2 3