会计信息质量特征与会计计量属性的选择

我国的会计基本准则、IASB Framework和FASB的会计概念公告对相关性和可靠性(如实反映)给出不同的定义,这对会计要素计量属性(历史成本和公允价值)的选择有一定的影响。在准则制定层次,我们首先要考虑相关性,其次考虑可靠性;而在报告编制层次,着重考虑可靠性(如实反映)。企业在具体选择计量属性时,则必须考虑计量对象的特点,以及两个主要信息质量特征的配合,而在我国运用公允价值计量有一定的特点。

Qualitative Characteristics of Accounting Information and Choice of Accounting Measurement Attributes

China's accounting standards,IASB,and FASB define relevance and reliability(i.e.representational faithfulness) differently,which has some influence on the choice of accounting measurement attributes(i.e.historical cost and fair value).It is argued that,in the phase of developing accounting standards,relevance should be considered first and reliability comes next, whereas in the phase of preparing financial reports reliability should be the top priority.Enterprises must take account of the characteristics of the objects for measurement when they choose measurement attributes,as well as the relationship between these two qualitative characteristics.It is true that the practice of measuring fair value in China has its own distinctive features.