国际会计准则---农业(国外英语资料).docVIP

国际会计准则---农业 International accounting standards - agriculture International Accounting Standards No. forty-first issued on 2003 objective The purpose of this code is to regulate the accounting treatment, financial statements, presentation and disclosure of agricultural activities. Range 1. when the following matters relate to agricultural activities, these standards apply to their accounting treatment: (1) biological assets (2) agricultural products at harvest time; (3) government subsidies covered by the 34-45 paragraph of the present guidelines; 2. the guidelines are not applicable to: (1) related to agricultural activities of the land (see the International Accounting Standards No. sixteenth, property, plant and equipment and International Accounting Standards No. 11 on real estate investment). (2) intangible assets associated with agricultural activities (see International Accounting Standards No. thirty-eighth - intangible assets). 3. the guidelines apply only to the harvesting of agricultural products that are harvested as biological assets of enterprises and are applicable to inventories and other international accounting standards after this point. Therefore, the guidelines do not cover the processing of harvested agricultural products, such as wine producers who use grapes to process grapes into wine. Although this process may be a natural and logical extension of agricultural activity and may be similar to biological transformation, such processing is not included in the definition of agricultural activities as defined in this standard. 4. the following table gives examples of biological assets, agricultural products, processing, harvesting, and processing of products: Biological assets, agricultural products harvested after processing products Sheep wool, wool, carpet Logs, logs, timber in an artificial forest farm Crops, cotton, stems, fruit, cotton, clothes, sugar Milk and milk of cows Pig slaughtered pig smoked ham sausage Tea smoked tobacco stems and l