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本文以关于会计要素概念的一些似是而非的争议和论点、以及会计准则关于商誉和衍生金融工具等交易或事项的确认原则与相应的会计要素概念存在冲突为研究引入点,基于产权视角考察和拓展了会计基本要素概念,如将资产定义为“是指企业所拥有的产权,预期该产权能够实现”等,并在此基础上简化了会计要素的确认条件和计量方法,从而彻底地解决了衍生金融工具和商誉等不满足传统会计要素定义的交易和事项的确认和计量问题。
In this paper, some plausible arguments and conceptions about the concept of accounting elements, as well as the accounting standards conflict between the principle of confirmation of transactions or events such as goodwill and derivative financial instruments and the corresponding concepts of accounting elements are introduced. Based on property rights perspective and expansion The concept of basic elements of accounting, such as the asset is defined as “refers to the property owned by the enterprise, the property is expected to achieve ” and so on, and on this basis to simplify the accounting elements of the confirmation conditions and measurement methods in order to completely solve Derivative financial instruments and goodwill do not meet the definition of traditional accounting elements of transactions and matters of confirmation and measurement issues.