对《企业会计准则第5号——生物资产》的理解与思考  

Understanding and Thinking of No.5 China Accounting Standard—Biological Assets

作　　者：杜旻[1] 

机构地区：[1]上海交通大学经济与管理学院,上海200237

出　　处：《安徽农业科学》2007年第22期7030-7031,共2页Journal of Anhui Agricultural Sciences

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。The new China Accounting Standards（CAS） were launched in 2006, which would be implemented in listed finns in 2007. CAS had a great effeet on the list agricultural finn. The new biological assets standard was explored, comparing the differences between the new and old CAS and the differences between CAS and Intemational Accounting Standard （IAS）. The effect of the new standard on the list agricultural finn was primarily studied.

关 键 词：新会计准则 农业类公司 生物资产 

分 类 号：F235.19[经济管理—会计学]