森林生态效益价值的会计特殊性研究.PDFVIP

20 2 Vo.l 20 No. 2 2007 4 W orld Forestry Research Apr2007 * 王 妹 温作民 (, 210037) : 文中分析了森林生态效益的特殊性, 借鉴会计准则的相关原则及条 , 对其价值的会计特殊性进行了 探讨, 认为森林生态效益价值是特殊的无形资产, 应该以公允价值对其进行会计确认和计量, 并将其纳入营 林企业会计核算 : 森林生态效益, 无形资产, 生物资产, 计量 : F 307. 26 : A : 1001 4241(2007) 02 0022 05 S tudy on the Speciality in A ccoun ting the E cological B en efits of Forest V alue W angM ei W en Zuom in ( Econom ics and M anagem ent College of Nanjing ForestryUn iversity, Nanjing 210037, Ch ina) Abs tract: After analyzing the speciality about the ecological benefits of forest, taking some related principles and items in theAccounting Standards as reference, this thesis discussed the speciality in accounting the ecological benefits of forest value and had the conclusion that the ecological benefits of forest value is the special intangible asset, it should be recognized andmeasuredw ith its fair val ue, it should be the object of accounting in a forest enterprise. K ey w ord s: ecological benefits of forest, intangible asset, biological asset, measurement 1 , 5 [ 2] 6 38 ( IAS 38) [ 9] 41 ( IAS 41) [ 10] , ,