摘要
中国与国际会计确认与计量选择上存在较大差异,坚持以历史成本为主要计量属性、有效实施公允价值计量属性是适合我国现阶段的会计确认和计量的选择内容。
There are big differences of the accounting recognition and measurement choice between China and other foreign countries. We can draw the conclusion that the accounting statement should insist on taking the history cost as the main measurement attribute and the accounting recognition and measurement choice suitable for China is enforcing the accounting rair value measurement attribute efficiently.
出处
《经济与管理》
2008年第5期70-74,共5页
Economy and Management
关键词
会计确认与计量
公允价值
会计环境
accounting recognition and measurement
accounting fair value
accounting enviomment
