IAS41实施后农业活动会计收益信息质量评估

An Assessment of Information Quality of Accounting Income of Agricultural Activities after Implementation of IAS41

会计信息质量能否满足会计信息使用者的要求是评价IAS41实施效果的关键所在。本文选取了实施IAS41的部分国家和地区2007年农业和涉农类上市公司24家,对这些公司农业活动会计收益信息披露的现状进行了统计。发现IAS41实施后农业活动会计收益信息存在披露不完整、且难以验证,反馈、预测价值小,披露不规范等问题。我们认为,IAS41应从生物资产公允价值确认、农业收入、生物资产分类、农业活动风险等方面对农业活动会计收益信息的披露做出更细致、全面的规范。

Whether the quality of accounting information can meet the demand of accounting information users is the key element to assess the effect of IAS41. This paper selects from some countries and areas 24 listed agricultural companies which implemented IAS41 in 2007 and statistically analyzes the status quo revealed from the accounting earnings information of these companies＇ agricultural activities. It is discovered that the accounting income information of agricultural activities after implementation of IAS41 has some problems, such as incomplete publication, difficult verification, insufficient feedback, lower predictive value and non-standard publication. This paper holds the view that IAS41 should have more detailed and overall standards on the publication of accounting income information of agricultural activities, from fair value recognition of biological assets, agricultural income, classification of biological assets to risk of agricultural activities.