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Study on Forest Biological Assets Accounting

Author: QiuBaoYin
Tutor: ShiDaoJin；YangLiXia
School: Zhejiang Forestry College
Course: Forestry Economics and Management
Keywords: Forest biological assets Accounting recognition Accounting measurement Accounting Information Disclosure
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 317
Quote: 1
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Abstract


This thesis focuses on the current forestry forestry enterprises, especially listed companies urgently need to address forest biological assets accounting issues, from an accounting objective, analytical and empirical research using standardized methods for forest biological assets accounting recognition, measurement and reporting, etc. conducted a systematic research, research that: (a) forest biological assets addition to the general characteristics of assets, but also the transformation of value and natural value-added, production and management of long-term, cost accounting with the stages and disproportion, business high risk and market incompleteness such particularity. In forest biological assets confirmation process should change the existing assets and the woodland forest biological assets recognized practice as a whole, should be based on forest assets, the characteristics of forest biological assets recognized separately; against forest biological assets should be based on the recognition enterprises owned or controlled by the characteristics of forest biological assets are divided into consumption and use, productivity and public welfare categories, the key is recognized forest biological assets of the ownership and operation of assets in corporate accounting understanding of the concept, timber class Biological assets to obtain the right to operate shall be deemed to comply with assets of \(2) As China's capital market is still in a semi-strong form efficient state, forestry and public utilities and basic industries is, the market economy is not high, measurement of biological assets should be divided into three steps: at this stage in the historical cost basis, classification implementation of fair value measurement; transition phase to implement the historical cost fair value; conditions are ripe full implementation of biological assets fair value measurement phase, gradually with the international convergence of accounting standards. Overall forest biological assets should also be measured in a Click the three-step design, in which timber classes consumable biological assets and productive biological assets are measured at historical cost from the first trial to the fair value measurement of reform, timber class public welfare biological assets based on historical cost. Forest biological assets measured using the currency taken with a combination of physical quantity measurement model will help change forest biological assets in the production and operation of a long period continue to add value and can not be reflected in the problem, but also will improve forest biological assets accounting information quality . (3) has a forest biological assets for the 28 listed companies in 2007 annual report analyzed that China's \Its main contents are listed in the project to improve the accounting statements and increasing ways Schedule note disclosures that forest biological assets should be expendable, productive and focused public categories listed; additional biological assets related to forest class schedule ; increase forest types and quantities of biological assets (growing stock) disclosure requirements; mandatory disclosure of listed companies accounting methods forest biological assets, valuation methods and fees imputation circumstances; Voluntary Disclosure forest biological assets other relevant information.

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