简述历史成本计量与公允价值计量的比较

摘要

Combining with the background that the application of the fair value is strengthened in the accouning standards in China, the papr explores the attribute of the calculation of the fair value, introduces the definition of the fair value, and illustrates the limitation of the measurement of the historical cost and the advantages of the measurement of the fair value, so as to enhance the popularization of the measurement of the fair value.%结合我国新会计准则加大对公允价值的应用范围这一背景，针对公允价值计量属性进行了探讨，介绍了公允价值的定义，分别阐述了历史成本计量的局限性和公允价值计量的优越性，以促进公允价值计量方法的普及。