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生物资产是农业上市公司的重要资产。随着我国农业对外开放程度的提高以及解决“三农”问题的日益迫切,制定一部既与国际会计惯例相协调,又适合中国国情的农业会计准则已经十分迫切。财政部于2006年2月颁布了国际化程度较高的新会计准则,其中《企业会计准则第5号——生物资产》,规范了生物资产的概念、确认和计量、账务处理以及相关信息的披露等内容,为我国农业企业的会计处理提供了指导,具有十分重要的意义。
Biological assets are important assets of agricultural listed companies. With the improvement of China’s agricultural opening-up and the urgent solution to the “three rural issues,” it is imperative to formulate an agricultural accounting standard that is both in line with international accounting practices and suitable to China’s national conditions. In February 2006, the Ministry of Finance promulgated a new international accounting standard, of which Accounting Standard for Business Enterprises No. 5 - Biological Assets promulgated the concept, confirmation and measurement of biological assets, accounting treatment, and related information Disclosure and other content, provide guidance for the accounting treatment of agricultural enterprises in our country, has very important meanings.