人们越来越多的开始关注生物资产价值的计量问题
关键词: 生物资产 公允价值 现实选择 Liu Xia * ( Inner Mongolia agricultural university
总览 评价 刘霞 * ( 内蒙古农业大学
) 摘要: 自从IASC颁布了有关农业准则以后
[2006-01-04]
http://www
paper
edu
cn/releasepaper/content/200601-26
发表期刊: 暂无
所以本文就公允价值的概念和具体的计量方法予以分析、探讨
该准则规定企业要采用公允价值模式对生物资产进行计量
) Abstract: Has promulgated after the related agricultural criterion since IASC, people widely starts to pay attention to biology assets value measurement question
This criterion stipulated the enterprise must use the fair and just value pattern to carry on the measurement to the biological assets, therefore this article analyzes at the same time discusses concept and the concrete gauging device on the fair and just value
Keywords: biological assets fair and just value reality choice 下载PDF阅读器 PDF全文下载: 初稿 ( 752 ) 作者简介: 通信联系人: 【收录情况】 中国科技论文在线: 刘霞