| 浅谈初始计量、后续计量和再计量 |
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| 引用本文： | 邢娟.浅谈初始计量、后续计量和再计量[J].企业技术开发,2010,29(3):113-114. |
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| 作者姓名： | 邢娟 |
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| 作者单位： | 中南财经政法大学; |
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| 摘 要： | 文章在会计计量概念的基础上,结合会计确认中的初始确认、后续确认和再确认环节,对初始计量、后续计量和再计量进行了探讨。
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| 关 键 词： | 会计计量 初始计量 后续计量 再计量 |
On initial measurement,subsequent measurement and remeasurement |
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| XING Juan.On initial measurement,subsequent measurement and remeasurement[J].Technological Development of Enterprise,2010,29(3):113-114. |
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| Authors: | XING Juan |
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| Institution: | XING Juan (Zhongnan University of Economics , Law,Wuhan,Hubei 430070,China) |
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| Abstract: | The article in the accounting measurement based on the concept,combined with the accounting recognition of the initial recognition,follow-up to confirm and re-confirmed that links the initial measurement,subsequent measurement and re-measurement are discussed. |
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| Keywords: | accounting measurement initial measurement follow-up measurement re-measurement |
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