IASB最新概念框架中的计量:观念比较与计量选择  

Measurement in the Latest CF of IASB: Comparison of Assumptions and Choice of Measurement Basis

作　　者：任世驰[1] Ren Shichi

机构地区：[1]西南财经大学会计学院,611130

出　　处：《会计研究》2018年第10期19-27,共9页Accounting Research

基　　金：国家社科基金项目(18XGL004)的资助

摘　　要：IASB最新发布的《财务报告概念框架》中的两大类、四种计量基础,实际上体现了三种不同的价值计量观念:投资中的资产定价观念(资产在用价值/负债履约价值基础)、持续经营假设基础上的价值补偿观念(历史成本和现行成本基础)和清算假设基础上的变现观念(公允价值基础)。资产定价观念适用于投资决策,这种观念下的资产在用价值"量身定制"的缺陷根源于企业异质性和资产异质性;它还是对资产使用价值的计量,不宜使用于会计计量。价值补偿观念体现了持续经营理念下的资本保持和收益确定观念;清算基础上的变现观念体现了企业从持续经营观到短期经营、"脱实向虚"的企业经营理念转变。从企业经营特征来看,持续经营基础上的价值补偿观念是恰当的计量基础。Conceptual Framework for Financial Reporting,recently published by IASB,has classified measurement bases into four measurement bases.These four measurement bases demonstrate three different value measurement concepts:asset pricing,value compensation,and realization.The asset pricing concept (represented by value in use for assets)contains the “be eustomised”defect which is derived from the heterogeneity of entities and assets. Also,asset valuation conception measures the value of the use of the asset and it would to improper to be used for accounting measurement.The value compensation concept is a concepts of capital maintenance and the determination of profit.As for the realization concept,it displays the transformation in operation philosophy from the going concern principle to corporation financialization.Considering accounting measurement perspective,the value compensation concept on going concern assumption would be the most appropriate measurement basis.

关 键 词：IASB概念框架 计量基础 计量观念 持续经营假设 

分 类 号：F233[经济管理—会计学]