摘要
国际会计准则委员会于2001年2月22日发布了关于生物资产的会计准则,提出用公允价值对生物资产进行计量,但我国尚没有制定有关生物资产的会计准则,随着经济发展和与国际联系日益密切,制定适合我国国情的生物资产会计准则势在必行。为此,本文对国际会计准则进行了系统分析,提出用“历史成本+公允价值”的形式对生物资产进行计量。
The International Accounting Standards Committee released the accounting standard about biological assets on February 22,2001,advancced the issue to use the fairness value to measure the biological assets.There is no accounting standard about biological assets in our country.But with the development of economy,it is imperative to constitute the standard. Therefore,the text analyzes the new standard,advices to use the historical cost and fairness value to measure the biological assets.
关键词
生物资产
计量
历史成本
公允价值
biological assets
measurement
historical cost
fairness value
