摘要
历史成本原则是会计计量的原则,它要求登记入账的各种资产必须按取得时的实际成本计价,即按取得该项资产时所实际支付的货币总量计量,即使物价发生变动也不得调整其账面价值。历史成本原则是会计核算的基本计量原则,但是,在新发布的会计具体准则中运用了公允价值这一新的计量模式。历史成本与公允价值在会计计量原则中是什么关系,是否需要将公允价值作为一种具体会计计量属性,本文对此予以探讨。
The historical cost principle is one of the accounting principles. The historical cost principle states that acquired assets and services should be recorded at their actual cost; the item is recorded at the price paid in the transaction. The historical cost principle. The cost principle also holds that the accounting records should maintain the historical cost of an asset for as long as the business holds the asset. The historical cost principle is the basic accounting principle for recording. But, the fair value that is new measure pattern emerges in the specific accounting principles was issued. What is the relation between the historical cost and the fair value? Is the fair value one king of the specific accounting principle? Allow me to elaborate.
出处
《财会通讯（下）》
北大核心
2004年第11期80-82,77,共4页
Communication of Finance and Accounting
关键词
公允价值
历史成本
会计计量原则
The fair value The historical cost The accounting principles of measure
