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Research on Fair Value Measurement for Forest Natural Capital

Author: LiuMeiJuan
Tutor: WenZuoMin
School: Nanjing Forestry University
Course: Forestry Economics and Management
Keywords: Forest natural capital Forest biological assets Forest ecological assets Fair value Accounting measurement
CLC: F233
Type: PhD thesis
Year: 2009
Downloads: 665
Quote: 8
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Abstract


In this paper, based on the theory of value theory , property rights theory , the theory of accounting objectives and accounting measurement , the use of normative analysis and empirical analysis , forestry enterprises, the most important forest natural capital - forest biological assets and forest ecological assets accounting measurement as the research object , the main line at fair value , forest natural capital value accounting measurement specification and its fair value access to technology , metering mode and financial reporting system to the fair value of forest natural capital for forestry management organizations accounting provide a theoretical basis and practical guidance . The main conclusions of the study are as follows : (1) forest biological assets, especially forest ecological assets , obtain technical approach should give more consideration to the use of non-market values ??of assessment techniques measured at its fair value , the valuation techniques should be fully draw on the existing mature Economics (including ecology ) valuation method , but only the results of the evaluation of the definition of fair value and Conditions is the fair value . (2) , the initial measurement of in forest biological assets measurement model should in general be the historical cost measurement , subsequent measurement should be depending on the type of forest biological assets may be more suitable , and the initial and subsequent measurement of the forest ecosystem assets measured at fair value . (3) the establishment of forest natural capital gains in the fair value on the basis of the decision mode to a matter of foundation , all in all income concept currency in the name of physical capital to maintain the concept of the concept of revenue and expense the fair value measurement basis, organic integration is recognized as its income or measurement methods theoretical basis . (4) forest natural capital, fair value accounting information disclosure supplementary report and a separate report two modes , at this stage , should be independent report to be mature about the forest natural capital accounting theory and methods , especially scientific measured using the currency can be used to supplement the report mode .

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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