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二十世纪七十年代爆发的全球通货膨胀使以历史成本计价为基础的会计计量模式遭到质疑,随即公允量大有取而代之的趋势。本文首先从公允的概念入手,指出其并不像其他会计概念那样,有一个确切的定义,其实只是一种价值标准。其次,区分了现实生活和会计学上对“公允价值”的理解,认为它们二者在内含和外延上并非完全一致。再次,讨论了公允价值计量在资产计量中的运用。最后叙述了公允价值在我国的运用情况。本文除第四部分外,在措词上均严格区分了公允价值,历史成本和现值。
The global inflation that erupted in the 1970s put the accounting measurement model based on historical cost pricing into question and immediately followed the trend of a fair amount of substitution. Starting with the notion of fairness, this article points out that it does not have an exact definition like other accounting concepts and is actually just a standard of value. Second, the distinction between real life and accounting on “fair value ” understanding, that both of them are not included in the extension and extension of the same. Thirdly, the application of fair value measurement in asset measurement is discussed. Finally, the application of fair value in our country is described. In addition to the fourth part of this article, the wording strictly distinguish between fair value, historical cost and present value.