会计计量属性的理论支撑和思维方法探析——基于IASB《财务报告概念框架(2018)》  

Theoretical Support and Thinking Methodof Accounting Measurement Attributes:Thinking on the IASB Conceptual Frameworkfor Financial Reporting 2018

作　　者：姚建雄[1] YAO Jianxiong(School of Business,Liming Vocational University,Quanzhou 362000,China)

机构地区：[1]黎明职业大学商学院,福建泉州362000

出　　处：《黎明职业大学学报》2023年第4期43-49,共7页Journal of LiMing Vocational University

摘　　要：基于国际会计准则理事会(IASB)发布的修订后《财务报告概念框架(2018)》,从经济学的价值理论、成本补偿观和价值变现观等方面,阐述会计计量属性。提出应该限制在用价值(含履约价值)计量属性的使用,只保留公允价值会计准则估值计量技术方法中的市场法和收益法,统一将历史成本作为各类资产负债取得时的会计计量属性,以现行成本为基础计算的损益应该计入利润等建议。The accounting measurement attributes were expounded in terms of the value theory,cost compensation and value realization of economics on the basis of the IASB Conceptual Framework for Financial Reporting 2018.It was proposed that the measurement attribute of value in use(including performance value)should be limited in application,and that the market method and income method of the valuation measurement technique of fair value accounting standards be retained,the historical cost be endorsed as the accounting measurement attribute when assets and liabilities are acquired,and the profit and loss calculated on the basis of current cost be included in profit.

关 键 词：会计计量属性 IASB 《财务报告概念框架(2018)》 价值理论 成本补偿观 

分 类 号：F235.19[经济管理—会计学]