论森林资源资产的会计确认与计量

Forest resources assets' accounting confirmation and measurement

会计确认与会计计量是为了实现向会计信息使用者提供决策有用的会计信息而必须解决的两个密切相关的重要问题。本文在对会计确认和会计计量进行了简要介绍的基础上,重点论证了森林资源资产这一特殊的资源性资产的确认和计量问题,认为森林资源资产的确认包括初次确认和再次确认两个层次,而森林资源资产的计量则涉及计量单位和计量基础的选择及计量模式的确定这三个紧密相关的问题。

In order to provide useful information to the people who demand, accounting entities must do their best to made arrangements for accounting confirmation and accounting measurement. Based on a brief remark for accounting confirmation and measurement, this paper gives a substantial discussion about forest resources, assets＇ confirmation and measurement, it is concluded that forest resources assets＇ confirmation includes the first confirmation and reconfirmation, and forest resources assets＇ measurement includes choice of accounting measurement units and measurement foundation, and then adopting the model of accounting measurement.