Abstract: The article discusses the short comings of historical cost measure method used in China's accounting field.Under the market economic condition,based on historical cost principle,the current accounting should use the following methods,equity-meth
Abstract: The article discusses the short comings of historical cost measure method used in China's accounting field.Under the market economic condition,based on historical cost principle,the current accounting should use the following methods,equity-meth
文摘:指出了我国会计界过去常用的历史成本计量方法的不足之处，提出了在市场经济条件下，现代会计应采用以历史成本计量为主的多种计量方法的计量体系，其中包括：公允价值计价法、成本与市价孰低法、成本与可变现净值孰低法、未来现金流量贴现值计价法等，才能合理解决新出现的有关计量的问题。