金融资产双重计量属性运用对比分析

Comparative Analysis on Dual Measurements of Financial Assets

金融资产计量属性一直以来备受关注,现行会计准则下金融资产的计量存在多种计量属性。准确计量、如实反映、了解实质是首要原则,摊余成本仅是历史成本的有效补充,与历史成本、公允价值这两种基本计量属性并存,成为有效的替代属性。

The measurement attribute of financial assets has been paid much attention to. The measurement of financial assets under current accounting standards has many kinds of measurement attributes. Accurate measurement,truthfully reflecting and understanding the essence are the most important principles. The amortized cost is only an effective supplement to the historical cost. It coexists with the two basic measurement attributes of historical cost and fair value,and becomes an effective alternative attribute.