收益计量是会计计量的核心内容,不同的资本保全观决定不同的收益计量。2006年颁布的中国会计准则中,第一次涉及持产损益的认定与会计处理。而持产损益的认定与会计处理就依据不同的资本保全观。一、资本保全观与持产损益(一)资本的概念国际会计准则,IFRS对资本的定义分 Revenue measurement is the core content of accounting measurement. Different capital preservation concepts determine different revenue measurement. For the first time in China’s accounting standards promulgated in 2006, the recognition and accounting treatment of the profit and loss on manufacturing are involved. The identification and accounting treatment of profit and loss on the basis of different capital preservation concept. First, the concept of capital preservation and profit and loss withheld (a) the concept of capital International accounting standards, IFRS definition of capital