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Research on Measurement and Disclosure of Accounting Income in Agriculture Activities

Author: WangLeJin
Tutor: YangXueCheng
School: Shandong Agricultural University
Course: Agricultural Economics and Management
Keywords: Agricultural activities accounting gain Biological assets Fair value Accounting measurement Information Disclosure
CLC: F233
Type: PhD thesis
Year: 2008
Downloads: 409
Quote: 4
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Abstract


Scientific and rational accounting measurement of the efficiency of enterprise property rights is important. In a market economy environment, the accounting measurement of benefits in a way more important than the accounting measurement of assets, and even can be seen as the core of the accounting measurement. Agricultural activities biotransformation complexity of the process, resulting in agricultural activities accounting income measurement and disclosure of information facing many difficulties, coupled with the national agricultural basic family business, a very small number of public companies, making agricultural activities accounting income measurement and information disclosure of the theory and practice of long-term studies are not academics, practitioners, and standard-setting bodies concern. Just the last decade, with the increase in the number of agricultural public companies, agricultural activities accounting income measurement and disclosure have increased. However, the research results have basically concentrated in agricultural accounting standards formulation, biological assets are measured attribute selection and forest assets accounting, specializing in rare research for agricultural activities accounting gain measurement and disclosure of information. This article select the agricultural industry, live, moving will count. Received benefits taking into account the amount of. Letter. Rates. Phi Lu mode., As a research topic, both rich accounting theory, but also for agricultural activities accounting gain of standards development and related accounting practices operating to provide valuable reference. In this paper, corporate enterprises as the main object of study, the integrated use of empirical analysis, specification research and comparative analysis and other research methods, focusing on agricultural activities accounting gain measurement methods and information disclosure mode selection. The main contents and conclusions are as follows: 1. Agricultural activities accounting gain measurement and disclosure of information Important Concepts. For a long time, economists and accounting scientists different interpretation of the income connotation. The economists believe that the nature of the revenue increase in corporate wealth. And accounting experts based different income scoping, the formation of the two points of view: Current operating income outlook and inclusive concept of income. In recent years, all in all income concept has gradually been recognized by the accounting profession and hold a dominant position in the accounting practices. Accounting gain operational definition of the IASB's definition of the most representative. In its view, the income increases in economic benefits in the accounting period, \The main point of this paper is that the income derived from the production and operation of enterprises, the results of operations of the enterprise, not just the outcome of a transaction, which is an important trait of income. Accounting gain of the measurement model, the concept of revenue and expense and balance concept. The former through the revenues and expenses directly measured as the ratio of corporate earnings, the latter based on the assets and liabilities measured corporate income. This paper argues that agricultural activities accounting income measurement is a derivative measurement, the measurement results can not be obtained directly, and must rely on the measurement of agricultural activities, income and agricultural activities associated with this cost; confirm and stressed that the initial value of the biological assets recognition and subsequent value-added should not be part of the profits, but it belongs income. 2 agricultural activities accounting income measurement and disclosure of information in the international and domestic accounting standards analysis and evaluation. Through analysis and evaluation of the international the domestic agricultural accounting standards can be seen: in the international arena, in addition to the United States and Canada, most other countries have adopted the fair value measurement of biological assets, increase the value of its biological assets as an integral part of the agricultural activities accounting gain It is a world trend. In China, it has been used in the measurement of biological assets over a long period of time is measured in terms of historical cost in property. 2006 new release of biological standard introduces the statement of assets measured at fair value attribute, but at the same time provides for the use of very harsh conditions. This indicates that China's standard-setting bodies do not want to use a large area of ??biological assets measured at fair value. In the case of biological assets measured at historical cost accounting gain of agricultural activities including those achieved through the trading of agricultural products and the amount of income of the biological assets, biological assets and agricultural added value with unrealized transactions can only be excluded from income outside. 3 international agricultural activities accounting gain measurement and disclosure of information, the domestic situation due logic. Analysis of the financial and accounting reports of the agriculture-related listed companies at home and abroad in 2007: foreign and domestic listed companies there is inadequate disclosure of information, is not standardized. In view of this situation, the paper argues that increase the value of its assets over the biological both objective economic facts, agricultural companies normal business activities of the results achieved, and thus the biological asset value measurement and disclosure of information in the accounting system is to ensure the quality of accounting information inevitable requirement. Agricultural activities accounting income measurement and disclosure of specific patterns of exploration and design. Agricultural activities accounting gain is in line with international accounting convergence of the overall requirements, but also for our unique accounting environment measurement and model of information disclosure, including the following three aspects: (1) biological assets value measurement mode. The measurement of the value of biological assets is the key to agricultural activities accounting income measured. Useful to see from the change in the value of information disclosure, the growth cycle of less than one year of biological changes in the value of the assets of the disclosure of the information is not meaningful for accounting operating cost savings considerations, it is not necessary to adopt the fair value of such biological assets measured. Changes in the growth cycle of more than one year of biological assets value has a high information content, mainly uses measured at fair value. In this paper, timber, beef and dairy cattle, fruit trees, for example to build the value measurement model of the different classes of biological assets. (2) the cost of agricultural activities transfer process and income to determine the mode. The special nature of agricultural activity cost transfer process to a certain extent on agricultural activities, income to determine its accounting have an important impact. Practice guidance in order to research, a combination of different agricultural activities, respectively, determine the mode of operating cost flow and revenue for the different classes of biological assets, agricultural activities to forest assets fattening cattle, fruit trees assets, cows assets, for example to build. (3) agricultural activities accounting gain of information disclosure. This paper argues that China's agricultural activities accounting income disclosure should include disclosed in the table and are disclosed in the balance sheet, which is disclosed in the table are mainly related to the balance sheet and income statement two main table. Amount in order to reflect the true \. The project to set up agricultural activities, income, cost of agricultural activities and agricultural activities, value-added income in the income statement in order to reveal the composition of the agricultural activities profit. Disclosed in the balance sheet should include the categories of agricultural activities and biological assets classified biological assets changed agricultural enterprises to adopt accounting policies and accounting estimates, operational risks and their management practices of agricultural activities, agriculture-related government grants. Finally difficult the correct use of the fair value of biological asset value measurement and disclosure of information, and to enhance the verifiability of the biological assets value-added information, government, enterprises, intermediary organizations, users of information is required to act together.

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