支持以历史成本作为计量属性和报告基础的学者认为,历史成本贵在其可靠性。不同时期资产的价值或会发生明显变化,而那些未实现的价值变化又与计量公司的价值有何干系呢?而公允价值的支持者则做出这样的辩护:财务会计主要为投资者服务,应当从投资者的角度来评价公允价值这一计量属性。 Academics supporting historical basis for metrological attributes and reporting argue that historical costs are invaluable in their reliability. The value of assets may change significantly over time, and what does the unrealized value change have to do with measuring the value of a company? Proponents of fair value then make the defense that financial accounting primarily serves investors, The measurement of fair value should be evaluated from the investor’s perspective.