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一、国外有关财务报表计量属性的研究美国财务会计准则委员会(FASB)在1984年12月发布的财务会计概念公告第5号(SFACNO.5)中指出,在现行实务中所采用的计量属性有五种:①原始成本(原始收入);②现行成本;③现行市价;④可变现(结清)净值;⑤未来现金流量现值(贴现值)。并认为:“‘
I. Foreign Studies on Measurement Attributes of Financial Statements The Financial Accounting Standards Board (FASB) pointed out in SFACNO.5 (Financial Accounting Concept Announcement No. 5) issued in December 1984 that the measurement attributes used in the current practice are Five kinds: ① Original cost (original income); ② Current cost; ③ Current market price; ④ Net realizable (settled) value; and ⑤ Present value of future cash flow (discounted value). And think: "