摘要
针对我国森林资产现有市场状况,通过对历史成本与公允价值计量的优势及适用条件的比较分析,认为未来我国森林资产采用公允价值计量是必要且可行的。
In view of the current market situation of the forestry assets in China and through the comparison and analysis of the advantages and applicable conditions of historical cost and fair value measurement, it is necessary and practicable that forestry assets should adopt fair value measurement in China in the future.
出处
《林业机械与木工设备》
2010年第4期56-58,共3页
Forestry Machinery & Woodworking Equipment
关键词
森林资产
计量属性
历史成本
公允价值
forest asset
measurement attribute
historical cost
fair value
