新会计准则中的会计计量基础及其运用（The basis and application of accounting measurement in New Accounting Standards）.doc

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新会计准则中的会计计量基础及其运用（The basis and application of accounting measurement in New Accounting Standards）.doc

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新会计准则中的会计计量基础及其运用（The basis and application of accounting measurement in New Accounting Standards）

新会计准则中的会计计量基础及其运用（The basis and application of accounting measurement in New Accounting Standards） The basis and application of accounting measurement in New Accounting Standards The basis of accounting measurement in new accounting standards and its application 2009-02-03 21:24:00 [Abstract] in order to adapt to changes in the market economic environment in China, improve the relevance of accounting information, and with the international convergence of accounting standards, the new accounting standards based on the historical cost measurement foundation of traditional LED, formally introduced the replacement cost, net realizable value, present value and fair value value measurement basis. The use of the value measurement base embodied in the new standards is extensive, but cautious and conditional. Accounting standards; accounting measurement; historical cost; fair value; present value; present value; present value The provisions of the new accounting standards for enterprises - Basic Standards in the ninth chapter, the enterprise will meet the conditions listed in the confirmation of accounting elements recorded reported in the financial statements, it shall be measured in accordance with the provisions of the accounting measurement basis, determine the amount of. The basis of accounting measurement mainly includes historical cost, replacement cost, net realizable value, present value and fair value. Enterprises in the measurement of accounting elements, should generally be based on historical costs as the basis for accounting measurement, the use of other measurement basis, should ensure that the identified elements of the accounting amount can be achieved and reliable measurement. This from the traditional single historical cost to the historical cost as the dominant, a variety of measurement based coexistence of change, indicates that the accounting measurement of China made a revolutionary progress, in order to adapt to the convergence of the development of o