我国生物资产准则与IAS41的比较与思考

Comparison and Thinking about China's Biological Assets Accounting Standard and IAS41

本文对我国生物资产会计准则与IAS41的异同点进行了比较分析,并在此基础上对当前和今后我国生物资产准则的完善进行了探讨。作者认为,我国生物资产准则与IAS41相比,在规范范围,生物资产确认、计量和披露诸方面实现了“大同”,但也存有“小异”;“大同”是我国实现会计国际趋同的客观要求,“小异”则是我国当前会计环境和会计改革进程的必然。从长远看,生物资产的计量应逐步由以历史成本为主转为以公允价值为主,实现计量属性选择优先序与IAS41的一致,同时,应在未来修订的生物资产准则和应用指南中充实、细化其信息披露的相关内容。

This paper takes some comparison and analysis about the similarities and differences on China's biological assets accounting standard and IAS41,then inquires into the perfection of China's biological assets accounting standard in present and future.Although there are some “great harmony ”,there are some “minor differences” between the two accounting standards in recognition and measurement of biological assets.If thinking over the measurement of biological assets from a long time,it should make a change from historic cost to fair value.Meanwhile,we should perfect and divide the information disclosure essentials of biological assets when we revise the biological assets accounting standard in the future.