The Influence Of CAS22 Criterion On The Asset Quality Of Commercial Banks And Countermeasures

With the development of the global integration process,the links between the world’s economies have become closer.The International Accounting Standards Board(IASB)released a new version of IFRS9 in 2014,which was officially implemented in 2018,replacing the previous IAS39.As a very important participant in the current world economic and financial development process,as a member of the IASB,in order to participate in the integration of the world economy better and further promote China’s economic and financial development,China needs to actively implement China’s accounting standards compared to international convergence.Thus issued the CAS22 guidelines,became the Chinese version of IFRS9,and was officially implemented in 2018.Based on the research background and significance and the combing of domestic and foreign literatures,this paper lays a theoretical foundation for the follow-up writing through the introduction of IFRS9,CAS22and the theory and core concepts of commercial bank asset quality.Based on the Ningxia branch behavior of Z bank,the comparative analysis of the report data and actual situation of asset quality before and after the implementation of the new accounting standards revealed that the non-performing loan ratio increased after the implementation of the new accounting standards,the loan quality decreased,and the asset impairment loss was significantly Improved,the overall decline in asset quality,and the increase in credit asset risk.In the process of implementing the new standard,Ningxia Branch is faced with large fluctuations in accounting information and increased uncertainty in reporting data,the expected credit loss model has not been implemented well,the relevant supporting system is imperfect and the credit asset structure doesn’t match the requirment of new accounting standard in the short term and so on.In response to these challenges,this paper proposes to strengthen communication with the competent authorities,optimize the estimation technology model,change the business philosophy,optimize the credit structure,and strictly control the risk,in order to promote the accounting standards for the new financial instruments for the Z bank Ningxia Branch,and further improve the asset quality to provide a reference for stable operation.