Nivyht会计毕业论述文-现行经济环境下会计计量模式探讨.docVIP

生命是永恒不断的创造，因为在它内部蕴含着过剩的精力，它不断流溢，越出时间和空间的界限，它不停地追求，以形形色色的自我表现的形式表现出来。－－泰戈尔 编 号： 审定成绩： 重庆邮电大学 毕业设计（论文） 设计（论文）题目： 学院： 学 生 姓 名 ： 专 业 ： 班 级 ： 学 号 ： 指 导 教 师 ： 答辩组 负责人 ： 填表时间：年月 重庆邮电大学教务处制【关键词】ABSTRACT The historical cost measurement attributes resents its limitations increasingly since the economic environment faced tremendous changes. Accounting developed many different kinds of measurement attributes, Such as current cost, current market prices, net realizable value, future discounted cash flow, fair value and so on, so the traditional sense of historical cost measurement model is gradually changing with historical cost measurement of multiple attribute and mixed measurement model. In the measurement of the attribute of the most conspicuous is fair value, It was thought to be the most relevant financial instruments of measurement attributes, was only related measurement attributes for derivatives, It is widely used in the system of accounting standards by more and more national standard formulating institutions and international accounting standards board, it becomes a kind of important measurement attributes after the historical cost. And then, in the changing market environment, using model and market valuation of the fair value of the valuation cannot adapt to the increasingly complex financial derivatives, then, American supreme crisis caused by the financial turmoil pushed to the fair value of the controversial two-decade-long. This text from the basic concept of accounting measurement, discusses several major accounting measurement attributes related concepts and the relationship between them, the fair value of the meaning and its three grades. Then analyses the reason why the accounting measurement model based on historical cost measurement model changes to the fair value measurement attribute of the coexistence. Accounting obj