企业会计准则第5号——生物资产（Accounting standards for Enterprises No. fifth - biological assets）.docVIP

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企业会计准则第5号——生物资产（Accounting standards for Enterprises No. fifth - biological assets）.doc

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企业会计准则第5号——生物资产（Accounting standards for Enterprises No. fifth - biological assets）

企业会计准则第5号——生物资产（Accounting standards for Enterprises No. fifth - biological assets） Accounting standards for Enterprises No. fifth - biological assets Accounting standards for Enterprises No. fifth - biological assets Chapter I General Provisions Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to regulate the identification, measurement and related information disclosure of biological assets related to agricultural production. The second biological assets are living animals and plants. The third biological assets are divided into consumptive biological assets, productive biological assets and public welfare biological assets. Expendable biological assets are biological assets held for sale or harvested in the future, including growing field crops, vegetables, timber forests, livestock stocks, and livestock. Production of biological assets, refers to the output of agricultural products, to provide services or for the purpose of holding the biological assets, including economic forest, firewood, livestock and draught animals. Public welfare biological assets refer to biological assets that are mainly aimed at protection and environmental protection, including windbreaks, sand fixing forests, water and soil conservation forests and water conservation forests. Fourth of the following items shall be governed by other relevant accounting standards: I. government subsidies relating to biological assets shall be governed by the accounting standards for Enterprises No. sixteenth - government subsidies. Two agricultural products after harvest shall be governed by the accounting standards for Enterprises No. first - inventories. The second chapter is the confirmation and initial measurement Only when the fifth biological assets meet the following conditions shall be confirmed: An enterprise owns or controls the assets for past transactions or transactions; Two, the economic benefits or service pot