| 双重计量在财务报表中列报的新探索——以一个设想的例子表达我们的建议 |
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| 引用本文： | 葛家澍,叶丰滢.双重计量在财务报表中列报的新探索——以一个设想的例子表达我们的建议[J].厦门大学学报(哲学社会科学版),2010(1). |
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| 作者姓名： | 葛家澍 叶丰滢 |
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| 作者单位： | 1. 厦门大学,会计系,福建,厦门,361005
2. 厦门国家会计学院,福建,厦门,361005 |
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| 摘 要： | 公允价值进入财务报表是当前和今后财务会计不可避免的趋势.但公允价值进入财务报表后,又会与历史成本产生双重计量属性的矛盾,即使财务报表中资产与负债的合计数以及净收益的数值失去其原有的信息含量.通过对现行财务报表列报的技术性改进,可以解决上述矛盾.具体做法是在今后的财务报表的专栏设置为"历史成本"、"公允价值"和"合计"三栏,各项目根据反映物价变动的要求不同分开列报.这样,"合计"栏的金额就不致因混淆实际数和估计数而丧失对外部信息使用者决策的有用性.此外,财务状况表外对双重(混合)计量可作必要的补充披露,以进一步提高信息的相关性和透明度.
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| 关 键 词： | 公允价值计量 历史成本计量 三栏式财务报表 |
An Explorative Study of Double Measurement in the Separate Reporting System of Financial Statements:A Proposal Based on a Hypothetical Case |
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| GE Jia-shu,YE Feng-ying.An Explorative Study of Double Measurement in the Separate Reporting System of Financial Statements:A Proposal Based on a Hypothetical Case[J].Journal of Xiamen University(A Quarterly for Studies in Arts & Social Sciences),2010(1). |
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| Authors: | GE Jia-shu YE Feng-ying |
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| Institution: | GE Jia-shu1,YE Feng-ying2(1.Department of Accounting,Xiamen University,Xiamen 361005,Fujian,2.National College of Accounting at Xiamen,Fujian) |
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| Abstract: | Measuring fair value in financial statements is and will remain an unavoidable trend in financial accounting practices.However,contradiction arises from the double measurement of fair value and historical cost,which results in loss of informative value of the totals of assets,liabilities and net income.This study suggests that this contradiction can be solved through a technical improvement on the current separate reporting system of financial statements.This entails designing a triple-column financial stat... |
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| Keywords: | measurement of fair value measurement of historical cost triple-column financial statement |
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