基于IAS41的消耗性林木资产计量属性探讨
发布时间：2018-12-11 20:29
【摘要】：正一、资产计价理论与消耗性林木资产计价内涵资产计价是指以一定的货币单位计量资产的价值,它是以一定的交换价格或转化价值作为依据。马克思的劳动价值论指出,价值的源泉是社会劳动,价值量由凝结在商品中的社会必要劳动时间决定。劳动总量决定了价值量的额度,但是社会所承认的只有满足社
[Abstract]:First, asset valuation theory and expendable forest asset valuation connotation asset valuation is to measure the value of assets in a certain monetary unit, it is based on a certain exchange price or conversion value as the basis. Marx's theory of labor value points out that the source of value is social labor, and the amount of value is determined by the necessary social labor time condensed in commodities. The total amount of labor determines the amount of value, but what society recognizes is the satisfaction of the society
【作者单位】： 浙江农林大学经济管理学院;浙江农林大学天目学院;
【基金】：国家林业局科研项目“国有林场(苗圃)会计核算办法研究”阶段性研究成果
【分类号】：F302.6
，
本文编号：2373175
[Abstract]:First, asset valuation theory and expendable forest asset valuation connotation asset valuation is to measure the value of assets in a certain monetary unit, it is based on a certain exchange price or conversion value as the basis. Marx's theory of labor value points out that the source of value is social labor, and the amount of value is determined by the necessary social labor time condensed in commodities. The total amount of labor determines the amount of value, but what society recognizes is the satisfaction of the society
【作者单位】： 浙江农林大学经济管理学院;浙江农林大学天目学院;
【基金】：国家林业局科研项目“国有林场(苗圃)会计核算办法研究”阶段性研究成果
【分类号】：F302.6
，
本文编号：2373175
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