新企业会计准则下生物资产会计处理方法的解析

The Analysis of Biological Asset Saccounting Treatment under the New Corporate Accounting Standards

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。

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.