本文介绍了IFRS9中的预期信用损失（ECL）模型，该模型适用于各类金融工具的减值会计，包括按摊余成本计量的金融资产、按公允价值通过其他综合收益计量的金融资产等。ECL模型分为三个阶段，分别对应资产初始确认、信用风险显著增加和已发生信用减值的情况。文章详细阐述了每个阶段的减值计算和会计分录，以及如何判断和处理金融资产的减值。
ECL model, expected credit loss 定义
ECL: a forward-looking expected loss model that will result in more timely recognition of loan and loss and is a single model that is applicable to all financial instruments subject to impairment accounting.
减值预期损失模型适用对象：要收回合同现金流量的金融资产，包括：
a. Financial assets(investments in debt instruments) measured at amortized cost;(AMC)
b. Financial assets(Investment in debt instruments) measured at fair value through other comprehensive income(FVOCI)
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