Analysis on Influence of Financial Asset Impairment Informatization on Risk Management and Financial Decision of Financial Institutions
Impairment of financial assets means that the recoverable amount of an asset is lower than its book value.For held-to-maturity investments,loans,and receivables,if objective evidence demonstrates the impairment,the impairment loss should be calculated and recognized according to the difference between its book value and the recoverable amount.This paper discusses the influence of financial asset impairment informatization on the risk management and financial decision of financial institutions,and also pays attention to the influence of accounting information quality on the risk identification and assessment of financial institutions,and provides a theoretical basis and practical guidance for financial institutions to improve the risk management system and improve the efficiency of financial decision.
impairment informatizationrisk management of financial institutionsfinancial decisions
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