CAJ | 학술논문

生物资产是最能反映农业类上市公司行业特征的一项基本要素。根据国内外会计准则中生物资产信息披露的相关规定，以及其他类别资产表外披露的相关经验，同时结合目前我国农业类上市公司生物资产信息披露的现状和已经颁布的其他行业特殊资产信息披露的标准，从三个方面对农业类上市公司生物资产信息披露模式作了进一步地细化和完善。
생물자산시최능반영농업류상시공사행업특정적일항기본요소。근거국내외회계준칙중생물자산신식피로적상관규정，이급기타유별자산표외피로적상관경험，동시결합목전아국농업류상시공사생물자산신식피로적현상화이경반포적기타행업특수자산신식피로적표준，종삼개방면대농업류상시공사생물자산신식피로모식작료진일보지세화화완선。
Biological assets are the most principal factor for reflection of industrial characteristics of Agricultural Lis-ted Companies. According to the relevant disclosure requirements of biological assets in domestic and international accounting standards, and other categories of assets’ off-balance sheet disclosures experience, combination with present situation of biological assets disclosure in Agricultural Listed Companies, and the standards had been prom-ulgated for special assets in other industries, from three aspects, the paper refined and improved disclosure mode of biological assets in Agricultural Listed Companies.