生物资产价值计量的国际借鉴

发布时间：2018-04-08 12:32

本文选题：生物资产价值计量　切入点：公允价值　出处：《财会通讯》2017年07期

【摘要】：本文从企业主体和政府主体两个视角出发,对国际上代表性国家的生物资产价值计量方法的规范及应用进行了详细阐述,并从中得出我国企业在进行生物资产价值计量应用的经验借鉴及启示。在企业主体视角上,应对生物资产进行更加细化的分类,即在已有三大类生物资产上对生物资产是否成熟为依据细分,对未成熟生物资产采取历史成本计量法估值,对于已成熟的生物资产采取公允价值计量方式;在政府主体视角上,可以在不同时间采取合适的价值加量方式或按照用途的不同选择不同的价值计量方法。
[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.
【作者单位】：青海铁道工程勘察有限公司;
【分类号】：F233

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