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我国于2006年2月15日新颁布的企业会计基本准则中明确了会计计量属性包括:历史成本、重置成本、可变现净值、现值和公允价值。本文就各种计量属性和目前多种计量属性并存的会计模式作了些分析。
China’s new basic accounting standards promulgated on February 15, 2006 clearly state the accounting measurement attributes including: historical cost, replacement cost, net realizable value, present value and fair value. This article made some analysis on various accounting attributes and the existing accounting modes with various measurement attributes.