This paper discusses the new accounting standards of accounting goal orientation of social environment, the influence of each accounting measurement attribute, this paper reviews the centralized analyzed the current accounting goal orientation, discussed the factors affecting accounting target selection, present social environment of accounting measurement attribute accounting objectives proposed the personal view of the influence, and illustrates that the present social environment accounting target tradeoffs and measurement attributes choose factors needed.
This paper includes the following four parts:
The first part of accounting target view, is the analysis and review of existing accounting measurement attribute. This section reviews the development course of assets devaluation accounting, and property depreciation accountant's meaning and theoretical basis.
The second part, is our country present stage accounting target localization. This section under new accounting standards to determine the accurate accounting goal concept, discussed the our country present stage adopts point of view and their advantages and disadvantages, will new, old accounting standards, comparing the new accounting standards that improvement.
The third part, is the new guidelines for accounting objectives accounting measurement attribute impact. This is partly, this paper focuses on the analysis of accounting binocular mark gradually accounting measurement attribute changes affect from single historical cost development to include the diversification of fair value measurement attribute,.
The fourth part, is accounting target tradeoffs and measurement attributes choice.
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