对会计计量属性中历史成本的探讨

历史成本经过几次冲击,目前仍然是财务会计的根本计量属性,并且由于它具有的其他会计计量属性所没有的现实优点,导致其必将长期成为财务会计主导的计量属性。同时由于历史成本无法对大部分衍生金融工具进行计量,而公允价值却能做到这一点,文章建议把历史成本作为表内确认的计量属性,而把公允价值作为表外披露的计量属性,两者可以相得益彰。

Discussion about the Historical Cost of Accounting Measurement Attributes

After several impacts,historical cost is still the fundamental measurement attribute of financial accounting and will inevitably be the leading financial accounting measurement long time because it has many reality merits.At the same time,this article proposes we should take historical cost as a form recognized measurement attribute,and the fair value as sheets' disclosure because most of financial derivative can be measured by fair value and historical cost can't do that,then they can complement each other...