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2006年我国发布了《企业会计准则第5号一生物资产》，它是在1993年制定的《农业企业会计制度》、2001年颁布的《企业会计制度》以及2004年颁布的《农业会计核算办法》的基础上，结合国际上关于农业方面的会计准则修订而成的。该准则的出台为我国农业企业的会计实务与国际接轨提供了保障。
浅议农业企业生物资产的账务处理
【摘 要】
：
2006年我国发布了《企业会计准则第5号一生物资产》，它是在1993年制定的《农业企业会计制度》、2001年颁布的《企业会计制度》以及2004年颁布的《农业会计核算办法》的基础上，
【机 构】
：
西南大学育才学院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2009年5期
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