一、公允价值与计量属性会计计量是履行会计职能的一种确定价值运动量的技术手段,一般由三个计量要素构成:计量客体、计量属性和计量单位。其中最重要的是计量属性要素。计量属性是指被计量对象的可计量的某一方面的特性或外在表现形式,即被计量对象予以数量化的特征或方面。计 I. Fair Value and Measurement Attributes Accounting measurement is a technical means of determining the amount of exercise of value in performing accounting functions. It is generally composed of three measurement elements: measurement object, measurement attribute and measurement unit. The most important of these is the measurement of attribute elements. Metrological attributes refer to the measurable characteristics or extrinsic manifests of a measurable object, that is, the characteristics or aspects quantified by the measured object. meter