摘要
文章在会计计量概念的基础上,结合会计确认中的初始确认、后续确认和再确认环节,对初始计量、后续计量和再计量进行了探讨。
The article in the accounting measurement based on the concept, combined with the accounting recognition of the initial recognition, follow-up to confirm and re-confirmed that links the initial measurement, subsequent measurement and re-measurement are discussed.
出处
《企业技术开发》
2010年第2期113-114,共2页
Technological Development of Enterprise
关键词
会计计量
初始计量
后续计量
再计量
accounting measurement
initial measurement
follow-up measurement
re-measurement
