Instead, we should use multiple measurement attributes, build on the foundation of historical cost, and use fair value when possible in order to obtain useful, reliable, and reliant accounting information.
Instead, we should use multiple measurement attributes, build on the foundation of historical cost, and use fair value when possible in order to obtain useful, reliable, and reliant accounting information.
并且在经济形势的不断发展和经济环境逐渐完善的过程中，会计由历史成本计量向公允价值计量过渡。