本文選題：生物資產(chǎn)價(jià)值計(jì)量　切入點(diǎn)：公允價(jià)值　出處：《財(cái)會(huì)通訊》2017年07期

【摘要】：本文從企業(yè)主體和政府主體兩個(gè)視角出發(fā),對(duì)國(guó)際上代表性國(guó)家的生物資產(chǎn)價(jià)值計(jì)量方法的規(guī)范及應(yīng)用進(jìn)行了詳細(xì)闡述,并從中得出我國(guó)企業(yè)在進(jìn)行生物資產(chǎn)價(jià)值計(jì)量應(yīng)用的經(jīng)驗(yàn)借鑒及啟示。在企業(yè)主體視角上,應(yīng)對(duì)生物資產(chǎn)進(jìn)行更加細(xì)化的分類,即在已有三大類生物資產(chǎn)上對(duì)生物資產(chǎn)是否成熟為依據(jù)細(xì)分,對(duì)未成熟生物資產(chǎn)采取歷史成本計(jì)量法估值,對(duì)于已成熟的生物資產(chǎn)采取公允價(jià)值計(jì)量方式;在政府主體視角上,可以在不同時(shí)間采取合適的價(jià)值加量方式或按照用途的不同選擇不同的價(jià)值計(jì)量方法。
[Abstract]:From the perspective of enterprise subject and government subject, this paper expatiates on the standard and application of biological asset value measurement method in representative countries in the world.The experience and enlightenment of Chinese enterprises in the application of biological asset value measurement are obtained.In the view of enterprise subject, the classification of biological assets should be more detailed, that is, whether biological assets are mature or not is subdivided on the basis of existing three categories of biological assets, and the historical cost measurement method is used to estimate the immature biological assets.For mature biological assets, fair value measurement can be adopted; from the perspective of government subject, we can choose different value measurement methods at different times or according to different uses.
【作者單位】： 青海鐵道工程勘察有限公司;
【分類號(hào)】：F233

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本文編號(hào)：1721629