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计量属性也称计量基础,是指被计量客体的特征或外在表现形式,它是会计计量的关键。70年代以来,西方会计计量理论与实务的一个重大发展就是对计量属性所进行的系统研究。美国FASB在1984年发布的第五号概念公告《企业财务报表的确认和计量》中,概括了五种较普遍认可的计量属性,即历史成本、现行成本、现行市价、可变现净值及未来现金流量现值。一、各种会计计量属性特征的描述和比较1、历史成本。从最一般的意义上讲,历史成本是指取得资源时的原始交易价格,它是满足企业经营责任评价和考核的信息需要的计量属性。在直接的现金交易时,历史成本表
Measurement attributes, also called measurement basis, refer to the characteristics or external manifestation of the measured object, which is the key of accounting measurement. Since the 1970s, one of the major developments in the theory and practice of accounting measurement in the West has been the systematic study of measurement attributes. The FASB, the fifth concept bulletin issued in 1984, “Recognition and Measurement of Corporate Financial Statements,” outlines five generally accepted measurement attributes, namely historical cost, current cost, current market value, net realizable value and future cash Current value of traffic. First, a variety of accounting measurement characteristics of the description and comparison 1, the historical cost. In the most general sense, historical cost refers to the original transaction price when resources are acquired, and it is a measurement attribute that meets the information needs of the evaluation and assessment of business operations. The historical cost table in direct cash transactions