会计计量属性的探讨——市场价格、历史成本、现行成本与公允价值

资产和负债必须有相关的计量属性。本文讨论三项资产(包括负债)的三项属性,即市场价格、历史成本、现行成本和公允价值。市场价格是所有计量属性的基本概念,其他计量属性如历史成本、现行成本、现行销售(脱手)价格都来自市场价格。本文详细解释并说明历史成本和现行成本,重点是公允价值。在本文中,我们介绍并陈述了九个不同的公允价值定义,讨论了公允价值的层次,并反复说明公允价值是在现行交易中的估计价格,而不是在过去交易中形成的实际价格。

Research on Measurement Attributes of Accounting: Market Price, Historical Cost,Current Cost and Fair Value

The asset and liability must have relevant measurement attributes.This paper discusses three attributes of assets(and habilities) used in current practice,which are market price,historical cost,current cost and fair value.Market price is the fundamental of all measurement attributes that other concepts(as historical cost,current cost,selling(exit)price)flow from it.The paper explains and states market price,historical cost and current cost in detail.But we put the emphasis on fair value.In this paper,we introduce and state some different definition of fair value.We also discuss fair hierarchy and explain over and over again that fair value is an esti- mate price in the current transaction but not actual price in the past transaction.