摘要
《企业会计准则第5号—生物资产》为规范我国生物资产的会计核算提供了基本的依据,但如何实施将是一个难题。在对消耗性林木资产的内涵及特点进行简要介绍的基础上,对消耗性林木资产的会计确认、会计计量及信息披露作了重点探讨,试图按照我国会计准则的要求,建立起与我国经济发展相适应的消耗性林木资产核算和信息披露体系,从而真实反映经营主体消耗性林木资产的价值,为会计信息使用者提供相关可靠的信息。
Although Accounting Standard for Business Enterprises No.5-Biological Assets has provided basis in order to standardize the accounting of biological assets,it is still a difficult point on how to perform it.The paper emphasizes on accounting confirmation,accounting measurement and information disclosure of consuming forestry assets on the basis of introducing briefly the connotation and features of comsuming forestry assets and sets up a system of accounting measurement and information disclosure which is suitable to economic development according to the demand of accounting principles in China.Thus it can reflect the true value of management body＇ consuming forestry assets,and provide accounting information users with related reliable information.
出处
《怀化学院学报》
2007年第7期19-23,共5页
Journal of Huaihua University
基金
福建省林业厅科研项目资金"森林资源资产化管理创新研究"
项目编号:闽林(2005)科函5号
关键词
生物资产
消耗性林木资产
会计计量
会计确认
会计信息披露
biological assets
consuming forestry assets
accounting measurement
accounting confirmation
accounting information disclosure
