CAJ | 학술논문

文章着重考察我国农业上市公司生物资产确认与计量的经济后果。首先以42家农业上市公司2011度财务报告为基础，从生物资产的确认和分类、资产计量属性以及生物资产信息披露状况三个方面进行描述性统计分析；其次，以“雏鹰农牧”公司为例，对其2011年度财务报告中不同种类生物资产的确认与计量进行案例剖析，以检验农业上市公司生物资产确认与计量的经济后果。研究发现，CSA5准则有关生物资产的确认范围存在缺陷，缺少划分成熟与未成熟生产性生物资产的规范；有关生物资产选择公允价值计量属性的相关规定不具可操作性；农业上市公司生物资产信息披露规范不够科学严谨。制定机构应进一步完善《CAS5-生物资产》准则。
문장착중고찰아국농업상시공사생물자산학인여계량적경제후과。수선이42가농업상시공사2011도재무보고위기출，종생물자산적학인화분류、자산계량속성이급생물자산신식피로상황삼개방면진행묘술성통계분석；기차，이“추응농목”공사위례，대기2011년도재무보고중불동충류생물자산적학인여계량진행안례부석，이검험농업상시공사생물자산학인여계량적경제후과。연구발현，CSA5준칙유관생물자산적학인범위존재결함，결소화분성숙여미성숙생산성생물자산적규범；유관생물자산선택공윤개치계량속성적상관규정불구가조작성；농업상시공사생물자산신식피로규범불구과학엄근。제정궤구응진일보완선《CAS5-생물자산》준칙。
In order to figure out the economic consequences of recognition and measurement of agricultural listed compa- nies＇ biological assets, this paper taking 2011 annual financial reports from 42 related companies as an sample, descrip- tively made a statistical analysis on their biological assets from three perspectives including recognition and measurement, measurement properties and disclosure providing situation. After that, authors focused on a specific Eagles Agriculture and animal husbandry Company monitored the economic consequences of recognition and measurement of their biological assets. Authors found there were shortcomings existed in CSA5 guidelines＇ the confirmation on scope of biological assets part by lacking standardized mature/immature production division. Meanwhile, related policies of selected fair value measurement of biological asset were non - operable. Based on the above, authors suggested ＂ CSA5 - Biological Assets Principle＂ should be perfected as soon as possible in the end of the paper.