公允价值计量模式下生产性生物资产会计处理的探讨——以林木类资产为例

Probe into the Productive Biological Assets Accounting Handling under Fair Value Econometric Mode

由于农业活动的特殊性,生物资产的计量模式的选择一直是农业会计研究领域的热点之一。国际会计准则采用公允价值对生产性生物资产进行计量,而我国会计准则采用以历史成本为主、公允价值为辅的计量模式。本文通过对两种计量属性的比较,结合生产性生物资产自身的特点,提出公允价值是生产性生物资产计量的最优选择,最后举例阐述了公允价值计量模式下生产性生物资产的具体会计处理。

Due to the specificity of agricultural activities,the choice of biological asset measurement mode has been a hot point in the field of agricultural accounting research.International Accounting Standards adopts to fair value to measure productive biological assets while in China we mainly adopt to the measurement mode of ＂ historic cost first,fair cost second＂.Through a comparison of the nature of these two measurement,combines with the features of productive biological assets,this paper puts forward fair value is the best choice of productive biological asset measurement.In the end,this paper uses a case to elaborate the specific accounting handling of productive biological assets under fair value econometric.