摘要
本文论述了会计信息质量特征与计量属性选择的关系,以及五种计量属性在资产计量中的应 用范围。并且认为:资产计量中多种计量属性并存的局面将会继续下去。
This paper discusses the relationship between qualitative characteristics of accounting information and the choice of measurement attributes, and the range of the five kinds of measurement attributes'application in assets'measurement. Finally this paper suggests that the situation of coexistence of many kinds of measurement attributes will continue.
出处
《首都经济贸易大学学报》
2005年第1期82-85,共4页
Journal of Capital University of Economics and Business
关键词
资产
计量属性
会计信息质量特征
选择
assets
measurement attributes
qualitative characteristics of accounting information
choice
