林业经济问题
林業經濟問題
임업경제문제
Problems of Forestry Economics
2007年
4期
349~352
,共null页
生物资产 计量属性 历史成本 公允价值
生物資產 計量屬性 歷史成本 公允價值
생물자산 계량속성 역사성본 공윤개치
biologic assets; measure attribute; history cost; fair value
介绍了生物资产计量属性的国际惯例和中国生物资产的计量属性,在对生物资产计量属性进行比较的基础上,指出公允价值计量属性谨慎选择;阐述了中国林业类上市公司已经具备采用公允价值进行计量的条件,并以永安林业为例进行论证。
介紹瞭生物資產計量屬性的國際慣例和中國生物資產的計量屬性,在對生物資產計量屬性進行比較的基礎上,指齣公允價值計量屬性謹慎選擇;闡述瞭中國林業類上市公司已經具備採用公允價值進行計量的條件,併以永安林業為例進行論證。
개소료생물자산계량속성적국제관례화중국생물자산적계량속성,재대생물자산계량속성진행비교적기출상,지출공윤개치계량속성근신선택;천술료중국임업류상시공사이경구비채용공윤개치진행계량적조건,병이영안임업위례진행론증。
After introducing the international tradition of biologic assets measure attribute and Chinese biologic assets measure attribute, this paper bases on the compare of the biologic assets measure attribute, indicate that the measure attribute of fair value need to been choose modestly, expound that the forestry listed company of our country has possessed enough conditions to adopt fair value to measure, and take Yong＇an Forestry CO. LTD as example to demonstrate.
