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1我国生物资产计量模式的选择应当考虑的因素1.1宏观环境因素⑴我国农业企业总体是数量多,规模小,有许多是独立的注重现金和纳税家庭经营式的农业企业,通常不要求它们对外提供财务报告。而农业上市公司目前仅为30多家,加上兼营农业活动的上市公司,总数不足100家。面对这种现实,生物资产采用公允价值计量的支持规模不够大。
1 China’s choice of measurement mode of biological assets should be considered factors 1.1 macro environmental factors ⑴ agricultural enterprises in China are generally large in number and small in size, there are many independent cash-focused and tax-paying family-run agricultural enterprises, usually do not require them to provide financial report. At present, there are only about 30 listed agricultural companies in the market, plus less than 100 listed companies engaging in agricultural activities. Faced with this reality, the scale of support for the measurement of biological assets by fair value is not big enough.