{"id":4385,"date":"2019-07-05T02:40:56","date_gmt":"2019-07-04T23:40:56","guid":{"rendered":"https:\/\/super-news.info\/vi\/ifrs-9-dang-thach-thuc-cac-ngan-hang\/"},"modified":"2019-07-05T02:40:58","modified_gmt":"2019-07-04T23:40:58","slug":"ifrs-9-dang-thach-thuc-cac-ngan-hang","status":"publish","type":"post","link":"https:\/\/super-news.info\/vi\/ifrs-9-dang-thach-thuc-cac-ngan-hang\/","title":{"rendered":"IFRS 9 \u0111ang th\u00e1ch th\u1ee9c c\u00e1c ng\u00e2n h\u00e0ng"},"content":{"rendered":"

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T\u0103ng \u00e1p l\u1ef1c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/strong><\/p>\n

IFRS 9 l\u00e0 m\u1ed9t trong s\u1ed1 c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi U\u1ef7 ban B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IASB thay cho chu\u1ea9n m\u1ef1c c\u0169 l\u00e0 IAS39 t\u1eeb n\u0103m 2014 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/1\/2018. Theo d\u1ef1 th\u1ea3o l\u1ed9 tr\u00ecnh IFRS do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 th\u00e1ng 3\/2019, t\u1eeb sau n\u0103m 2025 tr\u1edf \u0111i vi\u1ec7c \u00e1p d\u1ee5ng IFRS l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 quy m\u00f4 l\u1edbn ch\u01b0a ni\u00eam y\u1ebft, v\u00e0 c\u00e1c c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc. Ch\u00ednh v\u00ec th\u1ebf, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc lu\u00f4n y\u00eau c\u1ea7u h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i nhanh ch\u00f3ng ti\u1ebfn t\u1edbi \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n n\u00e0y, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh nhi\u1ec1u ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c Basel II.<\/p>\n

C\u00e1c chuy\u00ean gia cho r\u1eb1ng, IFRS 9 \u0111\u01b0\u1ee3c coi l\u00e0 chu\u1ea9n m\u1ef1c “x\u01b0\u01a1ng s\u1ed1ng”, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu t\u1edbi s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh v\u00ec kho\u1ea3ng 80% b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ee9a \u0111\u1ef1ng b\u1edfi c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh. \u00d4ng Tr\u1ea7n H\u1ed3ng Ki\u00ean, Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n ki\u00eam l\u00e3nh \u0111\u1ea1o m\u1ea3ng d\u1ecbch v\u1ee5 IFRS t\u1ea1i PwC Vi\u1ec7t Nam cho bi\u1ebft, IFRS 9 s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng s\u00e2u h\u01a1n v\u00e0 r\u1ed9ng h\u01a1n l\u00ean c\u00e1c ng\u00e2n h\u00e0ng tr\u00ean nhi\u1ec1u kh\u00eda c\u1ea1nh, t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u1ebfn quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, IFRS 9 thay \u0111\u1ed5i c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 bao g\u1ed3m c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 k\u1ebf to\u00e1n ph\u00f2ng ng\u1eeba r\u1ee7i ro. H\u01a1n n\u1eefa, m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng trong IFRS 9 y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t trong t\u01b0\u01a1ng lai (m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn – ECL), thay v\u00ec ch\u1ec9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c t\u1ed5n th\u1ea5t \u0111\u00e3 ph\u00e1t sinh. S\u1ef1 thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia cho l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh.<\/p>\n

Chuy\u00ean gia \u0111\u1ebfn t\u1eeb PwC cho hay, IFRS 9 s\u1ebd thay \u0111\u1ed5i c\u00e1ch c\u00e1c ng\u00e2n h\u00e0ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, nh\u01b0ng m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng l\u00ean c\u00e1c ng\u00e2n h\u00e0ng s\u1ebd kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o s\u1ef1 k\u1ebft h\u1ee3p danh m\u1ee5c c\u1ee7a ng\u00e2n h\u00e0ng, h\u1ed3 s\u01a1 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi vay, m\u1ee9c \u0111\u1ed9 v\u1eefng ch\u1eafc c\u1ee7a c\u00e1c m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn\u2026<\/p>\n

Ngo\u00e0i ra, theo \u0111\u1ea1i di\u1ec7n Ng\u00e2n h\u00e0ng TMCP K\u1ef9 th\u01b0\u01a1ng Vi\u1ec7t Nam (Techcombank), m\u1ed9t trong nh\u1eefng th\u00e1ch th\u1ee9c l\u00e0 IFRS9 \u0111\u01b0a ra m\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn, trong \u0111\u00f3 y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng ph\u00e2n chia c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0o 3 giai \u0111o\u1ea1n, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh m\u00e0 c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng, nh\u01b0 c\u00e1c d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o s\u1edbm hay kh\u1ea3 n\u0103ng gia t\u0103ng r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ee7a kh\u00e1ch h\u00e0ng. Trong khi v\u1edbi h\u1ec7 th\u1ed1ng c\u0169 (VAS), c\u00f4ng t\u00e1c ph\u00e2n lo\u1ea1i n\u1ee3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh, d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng khi t\u1ed5n th\u1ea5t \u0111\u00e3 th\u1ef1c s\u1ef1 ph\u00e1t sinh \u0111\u1ec3 ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng v\u00e0o 5 nh\u00f3m n\u1ee3.<\/p>\n

Ng\u0103n ch\u1eb7n n\u1ee3 x\u1ea5u<\/strong><\/p>\n

M\u1eb7c d\u00f9 c\u00f3 nh\u1eefng kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c k\u1ec3 tr\u00ean, nh\u01b0ng kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn nh\u1eefng c\u01a1 h\u1ed9i r\u1ea5t to l\u1edbn c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng theo IFRS 9. \u00d4ng Sheldon Goh, l\u00e3nh \u0111\u1ea1o Ph\u00f2ng Gi\u1ea3i ph\u00e1p Qu\u1ea3n l\u00fd R\u1ee7i ro t\u1ea1i SAS – Khu v\u1ef1c ASEAN cho hay, IFRS 9 l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i ph\u1ee9c t\u1ea1p nh\u1ea5t m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u00e3 tri\u1ec3n khai trong th\u1eadp k\u1ef7 qua. Vi\u1ec7c \u00e1p d\u1ee5ng IFRS 9 \u0111i li\u1ec1n v\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u00f4 h\u00ecnh r\u1ee7i ro t\u00edn d\u1ee5ng, t\u0103ng c\u01b0\u1eddng qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t quy tr\u00ecnh k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd h\u01a1n gi\u1eefa ch\u1ee9c n\u0103ng r\u1ee7i ro v\u00e0 t\u00e0i ch\u00ednh. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb m\u00e0 IFRS 9 \u0111em l\u1ea1i v\u01b0\u1ee3t xa chi ph\u00ed tri\u1ec3n khai, v\u00ec t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, \u00f4ng Nguy\u1ec5n Thanh S\u01a1n, Gi\u00e1m \u0111\u1ed1c Trung t\u00e2m \u0111\u00e0o t\u1ea1o c\u1ee7a Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam (VNBA) cho bi\u1ebft, vi\u1ec7c tri\u1ec3n khai IFRS 9 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t Nam c\u00f3 th\u1ec3 c\u1ee7ng c\u1ed1 ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ea1nh tranh tr\u00ean s\u00e2n ch\u01a1i qu\u1ed1c t\u1ebf. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c IFRS 9 y\u00eau c\u1ea7u t\u00ednh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn trong v\u00f2ng 12 th\u00e1ng v\u00e0 t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn tr\u1ecdn \u0111\u1eddi, n\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ed1t, h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng s\u1ebd c\u00f3 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 ng\u0103n ch\u1eb7n n\u1ee3 x\u1ea5u hi\u1ec7u qu\u1ea3.<\/p>\n

Tuy v\u1eady, th\u1ef1c tr\u1ea1ng hi\u1ec7n nay l\u00e0 h\u1ea7u h\u1ebft ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam \u0111ang qu\u1ea3n tr\u1ecb theo s\u1ed1 li\u1ec7u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 m\u1edbi c\u00f3 9 ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn theo ti\u00eau chu\u1ea9n Basel II. Do \u0111\u00f3, \u0111\u1ec3 t\u1eadn d\u1ee5ng nh\u1eefng c\u01a1 h\u1ed9i n\u00e0y, c\u00e1c chuy\u00ean gia cho r\u1eb1ng, c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t Nam n\u00ean l\u00ean k\u1ebf ho\u1ea1ch s\u1edbm v\u00e0 c\u00e2n nh\u1eafc vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o song song theo hai chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 qu\u1ed1c t\u1ebf \u0111\u1ec3 tr\u00e1nh c\u00e1c c\u00fa s\u1ed1c khi \u00e1p d\u1ee5ng IFRS 9 ch\u00ednh th\u1ee9c. Ngo\u00e0i ra, IFRS 9 s\u1ebd \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng v\u00e0 quy tr\u00ecnh b\u00e0i b\u1ea3n v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd h\u01a1n trong n\u1ed9i b\u1ed9 m\u1ed7i t\u1ed5 ch\u1ee9c.<\/p>\n

“Tr\u00ean th\u1ef1c t\u1ebf, ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0a IFRS 9 v\u00e0o chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i c\u1ee7a m\u00ecnh. \u0110\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng ch\u01b0a l\u00e0m \u0111i\u1ec1u n\u00e0y, gi\u1edd \u0111\u00e2y l\u00e0 l\u00fac \u0111\u1ec3 b\u1eaft \u0111\u1ea7u. N\u1ebfu ch\u1eadm tr\u1ec5 h\u01a1n, h\u1ecd s\u1ebd kh\u00f3 c\u00f3 th\u1ec3 \u1ee9ng ph\u00f3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 k\u1ecbp th\u1eddi tr\u01b0\u1edbc nh\u1eefng t\u00e1c \u0111\u1ed9ng l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng, quy tr\u00ecnh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t m\u00e0 IFRS 9 t\u1ea1o ra”, \u00f4ng Nguy\u1ec5n Thanh S\u01a1n nh\u1ea5n m\u1ea1nh.<\/p>\n<\/div>\n

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[ad_1] T\u0103ng \u00e1p l\u1ef1c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng IFRS 9 l\u00e0 m\u1ed9t trong s\u1ed1 c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi U\u1ef7 ban B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IASB thay cho chu\u1ea9n m\u1ef1c c\u0169 l\u00e0 IAS39 t\u1eeb n\u0103m 2014 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y […]<\/p>\n","protected":false},"author":2,"featured_media":4386,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-tai-chinh"],"yoast_head":"\nIFRS 9 \u0111ang th\u00e1ch th\u1ee9c c\u00e1c ng\u00e2n h\u00e0ng - Super News<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/super-news.info\/vi\/ifrs-9-dang-thach-thuc-cac-ngan-hang\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS 9 \u0111ang th\u00e1ch th\u1ee9c c\u00e1c ng\u00e2n h\u00e0ng - 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