生物资产解读与剖析

Analysis and Interpretation of the Biological Assets

2006年2月我国《企业会计准则》正式出台,标志着适应我国市场经济发展要求与国际惯例趋同的企业会计准则体系的建立。其中企业会计具体准则下的生物资产,则是为规范与农业生产相关的对各类生物资产的确认、计量和相关信息的披露。如何对生物资产进行解读与剖析,便是本文要阐述的问题。

In February 2006,"Accounting Standards for Business Enterprises" issued formally,marking China’s market economy adapt to the requirements of the development of convergence with the international practice of corporate accounting standards system.Among the specific guidelines for corporate accounting of biological assets,is the norm for agricultural production and related assets of all types of biological identification,measurement and disclosure of relevant information.How to interpret biological assets and analysis.This is the problem to be solved in this article.