Measurement attributes mainly include

Measurement attributes mainly include: historical cost, replacement cost, variable present value, present value and fair value.

1, historical cost.

Assets are calculated according to the amount of cash or cash equivalents paid at the time of acquisition, or according to the fair value of consideration paid at the time of acquisition. Liabilities are calculated according to the amount of money or assets received due to current obligations, or the contract amount of current obligations, or the amount of cash or cash equivalents expected to be paid in daily activities to repay liabilities.

2. Replacement cost.

Assets are calculated according to the amount of cash or cash equivalents that need to be paid to purchase the same or similar assets now. Liabilities shall be calculated according to the amount of cash or cash equivalents paid to repay liabilities.

3. Variable present value.

Assets are calculated to be completed according to the amount of cash or cash equivalents that can be received in normal external sales, after deducting the estimated cost of assets, estimated sales expenses and related taxes and fees.

4. Present value.

Assets are calculated according to the discounted amount of expected future net cash inflow from their continuous use and final disposal. Liabilities are calculated according to the discounted amount of future net cash outflows to be repaid within the expected period.

5. Fair value.

Assets and liabilities are calculated according to the amount of assets exchange or debt settlement voluntarily conducted by both parties familiar with the situation in fair trade.