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1、___________________________________________________________________________________________關(guān)于會(huì)計(jì)計(jì)量的幾個(gè)理論問題11____________________________________________________________________________________________________________________________________________________
2、_________________________________關(guān)于會(huì)計(jì)計(jì)量的幾個(gè)理論問題11_____________________________________________________________________________________________________________________________________________________________________________________關(guān)于會(huì)計(jì)計(jì)量的幾個(gè)理論問題11__________
3、___________________________________________________________________________________________________________________________________________________________________________關(guān)于會(huì)計(jì)計(jì)量的幾個(gè)理論問題11____________________________________________________________________
4、_________________________________________________________________________________________________________________關(guān)于會(huì)計(jì)計(jì)量的幾個(gè)理論問題11______________________________________________________________________________________________________________________________
5、_______________________________________________________關(guān)于會(huì)計(jì)計(jì)量的幾個(gè)理論問題11_____________________________________________________________________________________________________________________________________________________________________________________關(guān)于會(huì)
6、計(jì)計(jì)量的幾個(gè)理論問題11_____________________________________________________________________________________________________________________________________________________________________________________ 簡(jiǎn)介： 隨著當(dāng)代財(cái)務(wù)會(huì)計(jì)試圖把越來越多的所謂“資產(chǎn)負(fù)債表外業(yè)務(wù)”納入表內(nèi)核算和試圖在會(huì)計(jì)報(bào)表中反映資產(chǎn)、負(fù)債價(jià)值的變化，
7、會(huì)計(jì)準(zhǔn)則中已經(jīng)越來越多引入了公允價(jià)值等除歷史成本以外的其它會(huì)計(jì)計(jì)量基礎(chǔ)，從而對(duì)現(xiàn)行的歷史成本會(huì)計(jì)模式產(chǎn)生了很大挑戰(zhàn)。不僅如此，由于過去的財(cái)務(wù)會(huì)計(jì)概念框架沒有考慮這一新的會(huì)計(jì)計(jì)量發(fā)展趨勢(shì)，也使得會(huì)計(jì)準(zhǔn)則與概念框架之間、會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)準(zhǔn)則之間因?yàn)闀?huì)計(jì)計(jì)量問題而產(chǎn)生了諸多的不一致，十分不利于會(huì)計(jì)信息質(zhì)量的提高和國(guó)際會(huì)計(jì)的趨同。為此，本文以現(xiàn)行國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則中存在的會(huì)計(jì)計(jì)量問題為出發(fā)點(diǎn)，系統(tǒng)研究了當(dāng)前會(huì)計(jì)計(jì)量問題的實(shí)質(zhì)、理論基礎(chǔ)、未來發(fā)展趨向及其國(guó)際努力，并進(jìn)而提出了我國(guó)的因應(yīng)對(duì)策?！ ∝?cái)務(wù)會(huì)計(jì)通常被認(rèn)為是一
8、個(gè)對(duì)會(huì)計(jì)要素進(jìn)行確認(rèn)、計(jì)量和報(bào)告的過程，其中，會(huì)計(jì)計(jì)量在會(huì)計(jì)確認(rèn)和報(bào)告之間起著十分重要的作用。但是，傳統(tǒng)上，現(xiàn)行財(cái)務(wù)會(huì)計(jì)模式是以歷史成本會(huì)計(jì)計(jì)量為特征的，所以，會(huì)計(jì)計(jì)量問題多年來并沒有被會(huì)計(jì)理論界和會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)引起足夠重視，在國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則和各國(guó)會(huì)計(jì)準(zhǔn)則體系中也鮮有對(duì)會(huì)計(jì)計(jì)量提供專門的框架或者指南的。然而，隨著會(huì)計(jì)界越來越多地試圖把紛繁復(fù)雜的資產(chǎn)負(fù)債表外業(yè)務(wù)納入表內(nèi)核算和資產(chǎn)減值會(huì)計(jì)等的廣泛應(yīng)用，歷史成本以外的計(jì)量基礎(chǔ)（如公允價(jià)值、可
