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会计信息是建立在会计基本假设的基础上,经过确认、计量和报告等程序产生的。计量是会计的一个基本和核心环节,计量的关键在于计量属性的选择,它对会计信息质量起着十分重要的作用。2006年2月15日财政部颁布的新企业会计准则,在会计计量的重要问题上实现了突破性进展,其核心是引入了公允价值计量属性,采用多种计量属性并用的会计计量模式,在计量上实现了与国际会计规则的趋同。本文就此作些分析和探讨。
Accounting information is based on the basic assumptions of accounting, after confirmation, measurement and reporting procedures generated. Measurement is a basic and core part of accounting. The key of measurement lies in the choice of measurement attributes, which plays a very important role in accounting information quality. The new Accounting Standard for Business Enterprises promulgated by the Ministry of Finance on February 15, 2006 has achieved a breakthrough in the important issues concerning accounting measurement. The core of the Accounting Standards for Business Enterprises is the introduction of the accounting measurement model with fair value measurement attributes and multiple measurement attributes. Measured with the convergence of international accounting rules. This article makes some analysis and discussion.