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历史成本计量主要提供公司过去的财务信息,而公允价值计量更多反映企业现在和来来的信息;历史成本侧重于解决财务信息的可靠性,公允价值侧重于解决财务信息的相关性。真实性、可靠性是财务信息的本质属性,是会计的灵魂,历史成本计量正是对财务信息的本质属性的反映。历史成本计量属性由于其固有的可靠性、可验证性、和可操作性仍将处于主导地位,公允价值不可能完全取代历史成本在财务信息反映中的地位,公允价值会计在现阶段也仅仅是一种理想化的模式,实务中难以操作。未来计量模式将是一种以历史成本计量属性为主、辅以多种其他计量属性的混合计量模式。
Historical cost measurement mainly provides the past financial information of the company, while the fair value measurement reflects the present and future information of the enterprise more. The historical cost focuses on the reliability of the financial information, and the fair value focuses on the relevance of the financial information. Authenticity and reliability are the essential attributes of financial information and the soul of accounting. The measurement of historical cost precisely reflects the essential attribute of financial information. Due to its inherent reliability, verifiability and maneuverability, historical cost measurement attributes will still be in the dominant position. The fair value can not completely replace the historical cost position in the reflection of financial information. Fair value accounting is only An idealized model, difficult to operate in practice. The future mode of measurement will be a mixed mode of measurement based on historical cost measurement attributes, supplemented by a variety of other measurement attributes.