摘要
本文聚焦于数字化资产在现行会计准则框架下的确认条件与计量基础展开探讨,阐述了数字化资产在当今经济环境中的重要地位,分析其确认需满足的定义、可辨认性、控制权及未来经济利益流入等条件,以及不同计量基础的适用性与优缺点。旨在为准确核算数字化资产提供理论支持,助力企业合理反映资产价值,提升财务信息质量。
This article focuses on the recognition conditions and measurement basis of digital assets under the current accounting standards framework,elaborating on the important position of digital assets in today's economic environment,analyzing the definition,recognizability,control rights,and future economic benefits that need to be met for their recognition,as well as the applicability and advantages and disadvantages of different measurement bases.Intended to provide theoretical support for accurate accounting of digital assets,assist enterprises in reflecting asset value reasonably,and improve the quality of financial information.
作者
谢雨彤
Yutong Xie(Xi'AN MINGDE INSTITUTE OF TECHNOLOGY,Xi'an,Shaanxi 710124)
出处
《现代管理论坛》
2025年第4期16-18,共3页
Modern Management Forum
关键词
数字化资产
现行会计准则
确认条件
计量基础
digital assets
current accounting standards
confirm the conditions
measurement basis
