摘要
本文以我国现行的《企业会计准则第5号——生物资产》和《企业会计准则第16号——政府补助》允许采用名义金额计量特定类别资产的有关规定为出发点,界定了名义金额的含义,探讨了名义金额的度量,进而分析认为在会计领域内名义金额的性质是一种会计计量属性,名义金额可以在会计计量环节运用,但是在会计确认环节应当有限度、有限制地采用名义金额。从IASB和美国FASB的联合概念框架截至目前的阶段性成果反映出来的趋势看,联合概念框架自身以及受联合概念框架影响的会计标准中将极有可能取消名义金额。
This paper begins with some rules which are in Chinese existing Accounting Standard for Business Enterprises No.5-Biological Assets and Accounting Standard for Business Enterprises No.16-Government Grants.These rules permit an entity to measure some specific assets at nominal amount.Secondly,the paper defines the meaning of nominal amount and discusses the quantity of nominal amount.Then based on the ahove,the paper concludes that within the domain of accounting the nature of nominal amount is one of accounting attributes and nominal amount can be used in the link of measurement but the use of nominal amount must be limited in the link of recognition.Finally based on the preliminary results of the Joint Conceptual Framework issued by 1ASB and FASB,this paper holds that in the future the Joint Conceptual Framework and accounting standards affected by the Joint Conceptual Framework will delete nominal amount very probably.
出处
《财会通讯（上）》
北大核心
2016年第1期110-113,4,共4页
Communication of Finance and Accounting
关键词
名义金额
会计确认
会计计量
展望
Nominal amount
Accounting recognition
Accounting measurement
Prospect
