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奶牛生物资产因其自身的自然增值属性而区别于其他资产,本文选取奶牛生产性生物资产作为研究对象,对比分析历史成本和公允价值模式的优缺点。
Dairy cattle biological assets are different from other assets because of their natural value added attributes. This article selects dairy biological assets as the research object and compares the advantages and disadvantages of historical cost and fair value model.