小企业会计准则下生物资产会计处理的新变化

Research on the Changes about Accounting Treatments of Biological Assets According to The Small Enterprise Accounting Standards

根据财政部最新颁布的《小企业会计准则》中对生物资产账务处理的规定,提出生物资产初始计量、生物资产后续计量及生物资产出售等方面会计处理发生的变化,并举例讲解新准则下生物资产的会计处理方式。

According to the regulations about biological assets accounting treatments in the latest＂The Small Enterprise Accounting Standards＂ formulated by the Ministry of Finance,,put forward the changes of accounting treatments about the initial measurement、subsequent measurement and sale of biological assets,and take examples to explain the new accounting treatments of biological assets according to the latest＂The Small Enterprise Accounting Standards＂.