实物资本保全的计量基础重庆商学院杜文均《国际会计准则》规定：＂实物资本保全概念要求采用现行成本计量基础＂，这个特殊规定有其客观必然性。一是实物资本保全的内在要求。实物资本保全是指在扣除本期的所有者分配和所有者出资以后，企业的期末实物生产能力必须大于期... Measurement basis of physical capital preservation Du Wenjun of Chongqing Business School stipulates that “the concept of physical capital preservation requires the use of the current cost basis of measurement”. This special regulation has its objective necessity. First, the inherent requirements of physical capital preservation. Real-life capital preservation refers to the end of the period after the actual production capacity of the enterprise must be greater than the period after deducting the owner’s distribution and the owner’s contribution ...