农业企业生产性生物资产价值计量模式选择研究

On the Selection of Measurement Models for the Evaluation of Productive Biological Assets in Agriculture Enterprises

为使生产性生物资产会计信息既满足可靠性又满足相关性,结合生产性生物资产不同阶段的特性及其所处的市场环境,对历史成本计量模式与公允价值计量模式进行比较,结果表明,不同的会计阶段应采用不同的价值计量模式.

In order to ensure that both reliability and relevance of accounting information for productive biological assets are simultaneously satisfied, the historical cost measurement model and fair value measurement model are compared. The characteristics of different phases of productive biological assets and their market environment, in which they are located, are also combined. Finally, the conclusion was presented that different value measurement models should be adopted for the evaluation of different accounting stages.