| 驳公允价值将取代历史成本计量属性 |
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| 引用本文： | 张曼,张多蕾.驳公允价值将取代历史成本计量属性[J].铜陵财经专科学校学报,2011(1):33-34. |
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| 作者姓名： | 张曼 张多蕾 |
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| 作者单位： | 安徽财经大学,安徽蚌埠233041 |
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| 摘 要： | 文章在分析了公允价值和历史成本的优缺点的基础上,对它们之间的关系进行分析与评价,发现公允价值不能取代历史成本而单独存在,指出未来计量模式可以是一种公允价值与历史成本并用的双重计量模式。
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| 关 键 词： | 公允价值 历史成本 计量属性 |
Refuting the Fair Value Property to the Place of Historic Cost of Measurement Property |
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| Authors: | Zhang Man Zhang Duo-lei |
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| Institution: | (Anhui University of Finance and Economics,Bengbu Anhui 233041,China) |
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| Abstract: | This paper analyzes the relationship between historical cost and fair value based on the analysis of their advantages and disadvantages,and expresses the view that fair value can not replace historical cost alone and accounting measurement model is the double measurement model that exist in both fair value and historical cost in the future. |
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| Keywords: | fair value historical cost measurement attribution |
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