未来现金流量现值的会计计量

被引：10

作者：

陈朝晖

机构：

[1] 复旦大学会计系!上海

来源：

关键词：

未来现金流量现值; 会计计量; 公允价值;

D O I：

暂无

中图分类号：

F230 [会计学];

学科分类号：

摘要：

未来现金流量的现值，由期望的现金流量、期望现金流量的风险以及货币的时间价值三个因素决定；与历史成本计量相比，现值计量相关性强而可靠性弱；在实务中运用现值计量需要满足五个条件；从分析未来现金流量现值的决定因素出发，区分了资产或负债的公允价值和企业特有价值两个重要概念。

引用

页码：53 / 58+80 +80

页数：7

共 8 条

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