本文選題：計(jì)量模式　切入點(diǎn)：攤余成本　出處：《財(cái)會(huì)月刊》2014年13期

【摘要】：公允價(jià)值計(jì)量模式引入我國,一方面較好地彌補(bǔ)了歷史成本計(jì)量模式的不足,另一方面卻造成了對(duì)歷史成本計(jì)量的沖擊,使傳統(tǒng)的會(huì)計(jì)計(jì)量觀發(fā)生了改變。本文以持有至到期投資和可供出售金融資產(chǎn)為例進(jìn)行分析,消除學(xué)生學(xué)習(xí)過程中的困惑。
[Abstract]:The fair value measurement model is introduced into our country. On the one hand, it makes up for the shortage of the historical cost measurement mode, on the other hand, it causes the impact on the historical cost measurement, and changes the traditional accounting measurement view.In order to eliminate the confusion in the process of learning, this paper takes the case of holding to maturity investment and available for sale of financial assets as an example.
【作者單位】： 無錫城市職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F234.2

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本文編號(hào)：1721993