新会计准则下林木资产的会计核算

加强林木资产会计核算有助于将林木资产正式纳入企业会计核算的范畴,彻底改变其有物无账的局面,但<生物资产>准则只是规范了生物资产会计核算的基本依据,具体如何实施将是一个难题.不同类别的林木资产具有不同的特征,从而决定了它们具有不同的核算方法.林木资产的初始计量和后续计量应以历史成本为主,其会计核算应按类别采取不同的核算方法.

Study on Forestry Assets' Accounting in New Accounting Standards

Strengthening the forest assets accounting will help the integration of them to intake the areas of business accounting,and changed its complex situation,but "biological assets" criteria only standardized biological assets accounting on the fundamental basis;the specific ways to implement are still a problem.Different types of forest assets have different characteristics,thus determining that they have different accounting methods.Forest assets in the initial measurement and follow-up measurement should be ...