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《国际会计准则 4 1号———农业》已于 2 0 0 3年 1月生效 ,我国农业会计准则的制定正在酝酿之中。本文从我国国情出发 ,考虑会计标准国际协调的要求 ,首先对农业会计准则特有基础概念的内涵进行了界定 ,在此基础上对农业会计准则与存货等相关会计准则的关系、农业会计准则与农业专业会计核算办法的关系进行了分析 ,最后提出了我国农业会计准则的主要内容。
“IAS 4 No.1 --- Agriculture” came into effect in January 2003. The formulation of China’s agricultural accounting standards is under preparation. Based on the actual conditions of our country, considering the requirements of the international coordination of accounting standards, this paper firstly defines the connotation of the unique basic concepts of agricultural accounting standards, and on the basis of which the relationship between agricultural accounting standards and relevant accounting standards such as inventories, the agricultural accounting standards and agriculture Professional accounting methods were analyzed, and finally put forward the main contents of China’s agricultural accounting standards.