| 论资产计价基础的变迁 |
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| 引用本文： | 王晓梅. 论资产计价基础的变迁[J]. 安徽农业大学学报(社会科学版), 2002, 11(4): 25-26. DOI: 10.3969/j.issn.1009-2463.2002.04.007 |
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| 作者姓名： | 王晓梅 |
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| 作者单位： | 滁州师范专科学校,安徽,滁州,239012 |
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| 摘 要： | 资产计价基础是会计学的重要概念之一.本文试图从其变迁的轨迹,探讨经济环境的变化对资产计价基础的影响,以昭示资产计价基础发展的未来.
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| 关 键 词： | 资产计价基础 历史成本计价 现行成本计价 公允价值计价 |
| 文章编号： | 1009-2463(2002)04-0025-02 |
| 修稿时间： | 2002-03-08 |
A Discussion on the Changes of Asset Evaluation Basis |
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| WANG Xiao-mei. A Discussion on the Changes of Asset Evaluation Basis[J]. Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition), 2002, 11(4): 25-26. DOI: 10.3969/j.issn.1009-2463.2002.04.007 |
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| Authors: | WANG Xiao-mei |
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| Affiliation: | Chuzhou Teachers College |
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| Abstract: | Asset valuation basis is one of the mo st important concepts in accounting.In order to predict the future,the p aper tries to analyses the effect of economic environment to asset valuation b asis based on its changing trace. |
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| Keywords: | asset valuation basis historical cost valuation current cost valuation fair value valuation |
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