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本文首先通过探讨现值与资产价值的关系,指出资产产生的未来现金流的现值与资产的公允价值是等同的;接着指出基本准则将现值作为计量属性是不恰当的,国际上则将现值当作一种可以达到某种计量属性的手段和技术,现值不能代表一种可以应用的计量属性。最后从实务的角度出发,详细论述了会计实务中现值计量的折现率选择。
This paper first explores the relationship between the present value and the value of assets, and points out that the present value of the future cash flows generated by the assets is equal to the fair value of the assets. Then it points out that it is inappropriate for the basic principle to use the present value as the measurement property, The present value is regarded as a means and technology that can achieve some measurement attribute. The present value can not represent a measurable attribute that can be applied. Finally, from the practical point of view, the discounted rate choice of present value measurement in accounting practice is discussed in detail.