26年WH商务英语会计 国际财务报告准则（IF RS）中、英文版本术语等效性研究--以预期信用损失模型0.36- A I65.44_1为例-约37375字符.docx

1AbstractInternational Financial Reporting Standards (IFRS) are widely adopted around the world and rely on highly consistent, standardized terminology to ensure consistent interpretation and application across different jurisdictions. Among the core requirements of modern financial reporting, IFRS 9 Financial Instruments introduces the expected credit loss (ECL) model, which establishes a complex and closely connected terminology system. This system integrates multip...