| “数字资产”科目增设与计量属性的若干思考 |
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| 引用本文： | 刘芳. “数字资产”科目增设与计量属性的若干思考[J]. 贵州工业大学学报(社会科学版), 2008, 0(6) |
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| 作者姓名： | 刘芳 |
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| 作者单位： | 湖南生物机电职业技术学院计财处; |
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| 摘 要： | 本文就目前电子商务迅猛发展引发大量数字化产品的现状出发,提出了增设数字资产会计科目的必要性,并就该科目的三种计量属性进行了相应对比,重点推出在数字资产科目如何运用现成成本和未来现金流量的贴现值这两种计量属性。
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| 关 键 词： | 电子商务 数字资产 科目增设 计量属性 |
Some Thoughts on the Additional Subjects And Measurement Properties of Digital Assets |
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| LIU Fang. Some Thoughts on the Additional Subjects And Measurement Properties of Digital Assets[J]. Journal of Guizhou University of Technology(Social Science Edition), 2008, 0(6) |
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| Authors: | LIU Fang |
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| Affiliation: | LIU Fang(Office of Financial Management,Hunan Biological & Electromechanical Polytechnic,Changsha 410127,China) |
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| Abstract: | The rapid development of e-commerce has caused a large number of digital products.This paper puts forward the necessity of starting a new subject of digital assets accounts,contrasts the three measurement properties of the subject,and launches two additional measurement properties: how to use the discount value of the cost of off-the-shelf and the cost of future cash flows in digital assets subject. |
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| Keywords: | e-commerce digital assets additional subject measurement properties |
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