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	摊余成本及其与历史成本、公允价值的关系; Amortized Cost and its Relation With Historical Cost and Fair Value
	葛家澍 ; 高军
	2013-01-20
关键词	摊余成本 计量属性 历史成本 公允价值 财务报表 财务会计 amortized cost measurement attribute historical cost fair value financial statement financial accounting
英文摘要	对在金融资产计量中出现的摊余成本的性质与特征进行分析并探讨这一概念与历史成本和公允价值的关系,具有重要现实意义。摊余成本仅仅产生于投资主体持有至到期的债券投资这类金融资产,即产生于对其他主体发行的债券所进行的投资。摊余成本虽然是财务报表一个计量属性,但它不能用于初始确认,而只是用于弥补历史成本计量的不足,在很大程度上,摊余成本是用公允价值计量持有至到期债券的替代属性。; Analyzing the nature and characteristics of the amortized cost in the measurement of financial assets and exploring its relation with historical cost and fair value are of practical significance.Amortized cost only originates from an entity's financial asset which is held-to-maturity security,and is the investment in other securities.The paper recognizes that the amortized cost simulates an independent attribute of financial statement.In fact,amortized cost could not be applied at initial recognition but rather used to compensate for the lack of measurement for historical cost.To a great extent,the amortized cost is measured at the fair value of held-to-maturity securities.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/102985]
专题	管理学院－已发表论文
推荐引用方式 GB/T 7714	葛家澍,高军. 摊余成本及其与历史成本、公允价值的关系, Amortized Cost and its Relation With Historical Cost and Fair Value[J],2013.
APA	葛家澍,&高军.(2013).摊余成本及其与历史成本、公允价值的关系..
MLA	葛家澍,et al."摊余成本及其与历史成本、公允价值的关系".(2013).

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