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对于在会计准则中所给的不同的计量属性,本文主要针对比较重要的公允价值与历史成本两种计量方法进行分析比较,以确定其实质,从而分析在当前背景下的适用性。公允价值计量在财务会计中是必不可少的,它可以为未来决策提供相关可靠的信息,但是它只是估计数字,若在资产、负债、所有者权益(净资产)和收益中以估计数字进行确认,容易歪曲财务报表的数字。所以,历史成本信息由财务报表提供较好,而公允价值信息由报表附注、其他财务报告提供较好。
For the different measurement attributes given in the accounting standards, this article mainly analyzes and compares the two most important measurement methods of fair value and historical cost to determine the substance and analyze the applicability in the current context. While fair value measurement is essential in financial accounting, it can provide reliable and relevant information about future decisions, but it is only an estimate and is based on estimates in assets, liabilities, owners’ equity (net assets) and income Confirm and easily distort the figures in the financial statements. Therefore, the historical cost information provided by the financial statements better, while the fair value information from the statement notes, other financial reports provide better.