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为规范与农业生产相关的生物资产的确认、计量和相关信息的披露,按照与国际趋同的原则,根据《企业会计准则——基本准则》,财政部制定了《企业会计准则第5号——生物资产》(以下简称“CAS5”),于2006年2月15日发布,2007年1月1日起生效实施。这是我国第一个有关农业活动的会计准则,结合《国际会计准则第41号——农业》(以下简称“IAS41”),笔者想就生物资产会计核算的有关问题进行探讨。
In order to standardize the confirmation and measurement of biological assets related to agricultural production and the disclosure of related information, in accordance with the principle of international convergence and according to the Accounting Standards for Business Enterprises - Basic Guidelines, the Ministry of Finance formulated Accounting Standard for Business Enterprises No. 5 - Biological Assets “(hereinafter referred to as” CAS5 “) was promulgated on February 15, 2006 and came into effect on January 1, 2007. This is the first accounting standard for agricultural activities in China. In combination with IAS No. 41 - Agriculture (hereinafter referred to as ”IAS41"), I would like to discuss the related issues of accounting for biological assets.