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頁籤選單縮合
題 名 | 現值會計之發展與應用=The Development and Application of Present Value in Accounting Measurement |
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作 者 | 黃美玲; | 書刊名 | 德明學報 |
卷 期 | 19 2002.06[民91.06] |
頁 次 | 頁57-70 |
分類號 | 495.44 |
關鍵詞 | 現值會計; 攸關性; 資產受損; 回收可能性測試; 期望現金流量法; 重新衡量法; Present value in accounting measurement; Relevance; Impairment of assets; Recoverability test; Approach of expected cash flow; Fresh-start measurement; |
語 文 | 中文(Chinese) |
中文摘要 | 受到經濟環境多變及交易愈趨複雄之影響,目前運用於評估財務報表各要素之衡 量屬性已無法滿足決策者之需要。失去攸關性—成為會計資訊最為人所垢病者。因此, FASB第五號觀念公報中所提及之「未來現金流量折現值」,遂因具最其攸關性而成為五個 衡量屬性中最受支持者。而FASB也終於在2000年2月正式發佈第七號觀念公報來推動現值 會計之觀念。本文擬探討FASB採行現值會計之發展過程及應用情況,並比較FASB與IASC 將現值會計運用於評估受損資產時之差異。希望藉此能提供作為國內準則制定之參考,以 提升會計資訊之有用性。 |
英文摘要 | In order to improve the relevance quality of financial statement, FASB had began a research about how and when to use present value in accounting from 1988. After 12 years research, FASB finally approved the statement of Financial Accounting Concepts No.7: "Using Cash Flow Information and Present Value in Accounting Measurements." In February 2000. The purposes of this research are to study the development and the application of present value in FASB, to compare the differences between FAS No.121 and IAS No.36 in using present value evaluate the impairment of assets, and to suggest a direction of evolution in building our accounting standards. |
本系統中英文摘要資訊取自各篇刊載內容。