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会计计量是会计的核心问题,传统的会计模式以历史成本计量为基础,但是随着会计环境的变化和经济的发展,会计信息使用者要求会计能够提供与决策相关的信息,传统的历史成本计量受到了前所未有的挑战,这就需要多种计量属性的并用。文章分析了新准则中五种计量属性的运用情况及其存在的优缺点和必要性,并结合我国实际提出了一些完善多种计量属性并用的建议。
Accounting measurement is the core issue of accounting. The traditional accounting mode is based on historical cost measurement. However, with the change of accounting environment and economic development, accounting information users require that accounting can provide decision-related information. Traditional historical cost measurement With unprecedented challenges, this requires the combination of multiple measurement attributes. The article analyzes the application of the five measurement attributes in the new guideline as well as their advantages, disadvantages and necessity, and puts forward some suggestions to improve the combination of various measurement attributes with the reality of our country.