| 生物资产计量属性的选择 |
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| 引用本文： | 刘静,张运坤.生物资产计量属性的选择[J].宁波大红鹰职业技术学院学报,2006(4). |
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| 作者姓名： | 刘静 张运坤 |
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| 作者单位： | 宁波大红鹰职业技术学院，信阳师范学院 浙江 宁波 315175，河南 信阳 464000 |
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| 摘 要： | 用历史成本和公允价值计量属性都不能满足生物资产会计信息的质量特征。从生物资产价值计量的相关性和可靠性的要求出发,为生物资产的历史成本和自然增值分别选择了不同的计量属性。
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| 关 键 词： | 生物资产 计量属性 |
On Selection of Measurement Attribute of Biological Assets |
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| Liu Jing Zhang Yunkum.On Selection of Measurement Attribute of Biological Assets[J].Journal of Ningbo Dahongying Vocational Technical College,2006(4). |
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| Authors: | Liu Jing Zhang Yunkum |
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| Institution: | Liu Jing~1 Zhang Yunkum~2 |
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| Abstract: | Measurement attributes of historical cost and just and sound value cannot meet the accounting quality characteristic of biological assets' report.Starting from the demand of dependability and dependence of biological assets' measurement,this text chooses different measurement attributes respectively for historical cost and natural appreciation of biological assets. |
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| Keywords: | biological assets measurement attribute |
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