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本文首先论述了资产计量及资产计量的属性,并根据五种计量属性各自的特点分析了它们的适用范围及资产计量属性未来发展趋势,得出今后资产计量属性将同时并存发展的结论。
In this paper, firstly, the properties of asset measurement and asset measurement are discussed. According to the respective characteristics of the five measurement attributes, their application scope and the future development trend of asset measurement are analyzed. Finally, the conclusion is reached that the asset measurement attributes will coexist in the future.