后续会计计量侧重的思考（Thoughts on the emphasis of follow-up accounting measurement）.docVIP

后续会计计量侧重的思考（Thoughts on the emphasis of follow-up accounting measurement） I. Changes in the focus of accounting measurement The accounting measurement process can be divided into initial measures (initial, measurement) and subsequent measures (subsequent, measurement). The initial measurement is the number of transactions and events to measure, calculate and determine, in order to double entry bookkeeping system can be recorded into the currencies of the financial information; the subsequent measurement to measure and determine the quantity of money transactions and events in the initial measurement of changes, to reflect the financial situation and the change of enterprise the financial results. Generally speaking, the traditional emphasis on accounting measurement based on historical cost measurement as the center is the initial measurement of traditional accounting environment and less stabilized assets, form a single, most of the assets and liabilities in the initial measurement, its value is essentially the same, in principle does not require subsequent measurement. Except for two cases: first, the sale and disposal of homogeneous assets; second, the depreciation and consumption of assets at historical cost. However, these two cases are not strictly follow-up measurements. They are only adjustments to the original values. In the new economic situation, great changes have taken place in the traditional definition and form of assets, and the value of risk has become an important part of the value of assets. The initial measurement of the historical cost, when the asset value changes frequently, has been unable to meet the requirements of information users, the subsequent measurement can hardly be avoided; some assets or nonexistent historical cost, such as financial derivatives, is just a kind of contract, from the signing of the settlement process, financial assets and financial liabilities with great uncertainty, need often are subsequently measured at fair val