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资产应如何计价是会计准则制定中最重要的问题,涉及到应如何定义资产和对资产进行分类,进而确定合适的计量模式进行计价。受决策有用性观点的影响,准则的制定在信息观和计量观之间进行了权衡,在历史成本优先的前提下,大量引入公允价值,这对信息使用者理解资产信息产生了影响,本文阐述了如何理解和掌握计量观下资产信息的变化,以期为学习新会计准则提供参考。
Assets should be how pricing is the most important issue in the development of accounting standards, including how to define assets and assets should be classified, and then determine the appropriate measurement model for pricing. Influenced by the usefulness of the decision-making, the formulation of the standard makes a trade-off between the concept of information and the concept of measurement, and introduces a large amount of fair value under the premise of historic cost, which has an impact on information users’ understanding of asset information. How to understand and master the changes of asset information under the view of measurement, with a view to providing reference for the study of new accounting standards.