| 新企业会计准则下生物资产会计处理方法的解析 |
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| 引用本文： | 张萍萍,徐鹏.新企业会计准则下生物资产会计处理方法的解析[J].商丘职业技术学院学报,2008,7(6):44-45. |
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| 作者姓名： | 张萍萍 徐鹏 |
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| 作者单位： | 安徽财经大学研究生部,安徽,蚌埠,233041 |
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| 摘 要： | 随着我国新的会计准则的出台，生物资产会计作为新准则中一项全新的理论颇受关注。准则中对有关生物资产的概念、分类、确认、计量、披露等问题进行规定，初步构建了生物资产的会计处理体系。这对规范生物资产的会计核算、提高生物资产会计信息质量提供了保障。与国际会计准则相比较，增强对生物资产准则的理解，加快国际趋同。
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| 关 键 词： | 生物资产 计量 处置 信息披露 |
The Analysis of Biological Asset Saccounting Treatment under the New Corporate Accounting Standards |
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| ZHANG Ping-ping,XU Peng.The Analysis of Biological Asset Saccounting Treatment under the New Corporate Accounting Standards[J].Journal of Shangqiu Vocational and Technical College,2008,7(6):44-45. |
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| Authors: | ZHANG Ping-ping XU Peng |
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| Institution: | (Department of Graduate in A nhui University of Finance and Economic, Bengbu 233041, China) |
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| Abstract: | With the introduce of China＇s new accounting standards,the biological assets accounting is popular concerned as a new theory of the new accounting guidelines.The standards mainly analysis the concept,classification,recognition,measurement,disclosure and other issues of the biological assets, initially construct the system of the accounting treatment,which provide a guarantee for the regulate of the biological assets accounting and inprove the quality of it.Make a compare with the International accounting standards,in order to inprove the comparhension of the biological assets and to accelerate the international convergence. |
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| Keywords: | biological assets measurement disposal information disclosure |
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