| 对《企业会计准则第5号——生物资产》的理解与思考 |
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| 引用本文： | 杜旻.对《企业会计准则第5号——生物资产》的理解与思考[J].安徽农业科学,2007,35(22):7030-7031. |
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| 作者姓名： | 杜旻 |
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| 作者单位： | 上海交通大学经济与管理学院,上海,200237 |
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| 摘 要： | 从新旧准则的区别以及与国际准则的趋同存异方面阐述了新的生物资产准则,并初步探讨了新准则对农业类上市公司的影响。
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| 关 键 词： | 新会计准则 农业类公司 生物资产 |
| 文章编号： | 0517-6611（2007）22-07030-02 |
| 修稿时间： | 2007-04-11 |
Understanding and Thinking of No5 China Accounting Standard-Biological Assets |
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| DU Min.Understanding and Thinking of No5 China Accounting Standard-Biological Assets[J].Journal of Anhui Agricultural Sciences,2007,35(22):7030-7031. |
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| Authors: | DU Min |
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| Abstract: | The new China Accounting Standards(CAS) were launched in 2006,which would be implemented in listed firms in 2007.CAS had a great effect on the list agricultural firm.The new biological assets standard was explored,comparing the differences between the new and old CAS and the differences between CAS and International Accounting Standard(IAS).The effect of the new standard on the list agricultural firm was primarily studied. |
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| Keywords: | New China accounting standards Agricultural firm Biological asset |
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