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不同会计计量属性下的碳资产对企业价值的影响存在差异。本文就历史成本和公允价值两种较具代表性的计量属性,对不同属性下的碳资产对企业价值的影响差异进行实例分析。
The impact of carbon assets under different accounting measurement attributes on corporate value is different. In this paper, historical cost and fair value of the two representative measurement attributes, the different attributes of carbon assets on the differences between the value of the business case analysis.