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| 论资产计量属性的选择 | |
| 引用本文： | 黄中生,褚友祥. 论资产计量属性的选择[J]. 首都经济贸易大学学报, 2005, 7(1): 82-85 |
| 作者姓名： | 黄中生 褚友祥 |
| 作者单位： | 中南财经政法大学,湖北,武汉,430060;中南财经政法大学,湖北,武汉,430060 |
| 摘 要： | 本文论述了会计信息质量特征与计量属性选择的关系,以及五种计量属性在资产计量中的应 用范围。并且认为:资产计量中多种计量属性并存的局面将会继续下去。 |
| 关 键 词： | 资产 计量属性 会计信息质量特征 选择 |
| 文章编号： | 1008-2700(2005)01-0082-04 |
| 修稿时间： | 2004-11-03 |
On the Choice of Assets'Measurement Attribute |
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| HUANG Zhong-sheng,CHU You-xiang. On the Choice of Assets'Measurement Attribute[J]. Journal of Capital University of Economics and Business, 2005, 7(1): 82-85 | |
| Authors: | HUANG Zhong-sheng CHU You-xiang |
| Abstract: | This paper discusses the relationship between qualitative characteristics of accounting information and the choice of measurement attributes, and the range of the five kinds of measurement attributes'application in assets'measurement. Finally this paper suggests that the situation of coexistence of many kinds of measurement attributes will continue. |
| Keywords: | assets measurement attributes qualitative characteristics of accounting information choice |
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