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IFRS 9准则下信用损失准备如何调整？信用风险与预期信用损失的确认
IFRS 9 预期信用损失 信用风险 资产质量变化 会计准则 损失准备金
根据 IFRS 9 对资产信用质量的变化，哪项陈述是准确的？ A. 一旦资产确认了终生预期信用损失，就不允许复归 B. 不得减少损失准备金以用于后续信用质量的改善 C. 当资产的信用风险显著增加时，需要在报告期内确认部分资产的核销 D. 如果自资产初始确认以来信用风险不再显著增加，则主体可以从确认终身预期信用损失恢复为确认 12 个月的预期信用损失

D. 如果自资产初始确认以来信用风险不再显著增加，主体可以从确认整个存续期预期信用损失恢复为确认未来12个月内预期信用损失。根据IFRS 9，企业需要根据信用风险是否显著增加来确定是仅考虑12个月内还是整个存续期的预期信用损失。

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