这几天在看会计,讲到固定资产的计量时,引入了好些个概念,看得我云里雾里的:
Cost model:amortised cost (historical cost less any accumulated depreciation or accumulated depletion, and less any impairment losses)
Revaluation model:fair value at the date of revaluation less any subsequent accumulated depreciation.
这两个怎么感觉数值应该是一样的呀,一个是公允价买,一个是公允价卖么?
大牛们帮我讲讲吧~~~