马克思论商品的“公允价值”——兼论马克思对会计对象过去、现在和未来的认识
发布时间：2018-08-13 12:34
【摘要】：正一、公允价值的概念1941年美国会计学家斯科特(Scott)将"公允"列为会计原则,最早建议在会计中使用"公允"一词。斯科特(Scott,1941)指出:"会计规则、程序和方法应该是公允的、不偏不倚和公正的。它们不应该为某个特定利益服务。"1970年,美国注册会计师协会(AICPA)在会计原则委员会报告书第四集中,将公允价值定义为:"当在包含货币价格的交易中收到资产时所包含的货币金额,以及在不包含货币或货币要求权的转让中的交换价格的近似值。"我国《企业会计准则第22号——金融工具确认和计量》对公允价值的定义是:"指在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。"公允价值应具备的三个原则条件是:信息公开、双
[Abstract]:First, the concept of fair value in 1941, American accountant Scott (Scott) listed "fair" as accounting principles, the first to recommend the use of "fair" in accounting. Scott (1941) pointed out: "Accounting rules, procedures and methods should be fair, impartial and fair." They should not serve a particular interest. "in 1970, the American Institute of Certified Public Accountants (AICPA), in the fourth episode of the Accounting principles Committee report, The fair value is defined as "the amount of money included when an asset is received in a transaction containing the price of money, and the approximate value of the exchange price in an assignment that does not contain a monetary or monetary claim." The definition of fair value in China's Accounting Standards for Enterprises No. 22-recognition and Measurement of Financial Instruments is: "the amount of assets exchanged or debts repaid voluntarily by both parties in a fair transaction." The three principle conditions of fair value should be: open information, double value
【作者单位】： 洛阳理工学院;
【分类号】：F230;F091.91
[Abstract]:First, the concept of fair value in 1941, American accountant Scott (Scott) listed "fair" as accounting principles, the first to recommend the use of "fair" in accounting. Scott (1941) pointed out: "Accounting rules, procedures and methods should be fair, impartial and fair." They should not serve a particular interest. "in 1970, the American Institute of Certified Public Accountants (AICPA), in the fourth episode of the Accounting principles Committee report, The fair value is defined as "the amount of money included when an asset is received in a transaction containing the price of money, and the approximate value of the exchange price in an assignment that does not contain a monetary or monetary claim." The definition of fair value in China's Accounting Standards for Enterprises No. 22-recognition and Measurement of Financial Instruments is: "the amount of assets exchanged or debts repaid voluntarily by both parties in a fair transaction." The three principle conditions of fair value should be: open information, double value
【作者单位】： 洛阳理工学院;
【分类号】：F230;F091.91
【参考文献】
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