新会计准则下会计计量模式的选择

Selection of Accounting Measurement Mode under New Accounting Standard

新会计准则在会计基本原则和会计要素计量两个方面,出现了较大变化。计量成为此次准则修改的重要方面,历史成本作为传统的会计计量模式,是以权责发生制和历史成本为计量原则的。以价值计量为代表的多元会计计量模式正在形成。

The new accounting standard appears two large variations in accounting essential principle and accounting element measurement. Measurement becomes an important aspect in the modification of the standard. As a traditional accounting measurement mode, historical cost mode makes accrual system and historical cost as measurement principles. Multi - account measurement mode which takes value measurement as the representative is forming.