Accounting measurement is the process of calculating the occurrence of various experience businesses with different units such as currency, etc., and determining the equivalence relationship of things with specific data measurement. The earliest accounting measurement is embodied by cost, depreciation, amortization and other methods, but in the increasingly developed modern social cost measurement mode, the current actual value can no longer be measured correctly; in today's rapid development of social and economic environment, people often take the current stage value to evaluate things, which is called the fair value measurement mode, social economy The intangible fair value measurement model which changes with the environment has replaced the previous cost measurement model. However, the measurement method of the fair value model is not entirely feasible, with many factors in charge and lack of reliability, while the historical cost measurement model has a basis and is relatively objective. Therefore, the combination of fair value measurement mode and cost measurement mode is the trend of accounting development in the future
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