高丽四介松都治簿法市价法比较研究

传统观点认为最早的成本与市价孰低法的实践可以追溯到17世纪,公允价值、持有资产收益和综合收益观的实践产生于19-20世纪。通过对高丽四介松都治簿法的实践和发展过程的分析,证明在11-14世纪产生和发展的高丽四介松都治簿法已经有了上述各种概念和方法的实践。高丽四介松都治簿法开公允价值计量、成本与市价孰低、持产利益计算和综合收益观之先河。

Sagae Songdo Ch’ibu-bop in Goryeo ——A Comparative Study of Market Value Method

The traditional view believed the earlier lower of cost and market can be tracked back to 17th century.The practices of fair value measure and earning assets held and comprehensive incomes view began in 19th-20th century.This paper held that the Sagae Songdo Ch’ibu-bop which was sprouting and developing between 11th century and 14th century had already concluded all concepts and methods for the above practices.It was proved that the Sagae Songdo Ch’ibu-bop was the first method of fair value measure,lower of cost,earning assets held and comprehensive incomes view in the history.The paper explored the practices and development for all of the above methods,and at the same time analyzed those methods.