| 农业类上市公司生物资产信息披露模式探讨 |
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| 引用本文： | 胡海川,张心灵.农业类上市公司生物资产信息披露模式探讨[J].石家庄经济学院学报,2014(6):101-105. |
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| 作者姓名： | 胡海川 张心灵 |
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| 作者单位： | 1. 石家庄经济学院 会计学院,河北 石家庄,050031
2. 内蒙古农业大学 经济管理学院,内蒙古 呼和浩特,010019 |
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| 基金项目： | 内蒙古自治区自然基金项目，石家庄经济学院博士科研启动基金项目。 |
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| 摘 要： | 生物资产是最能反映农业类上市公司行业特征的一项基本要素。根据国内外会计准则中生物资产信息披露的相关规定,以及其他类别资产表外披露的相关经验,同时结合目前我国农业类上市公司生物资产信息披露的现状和已经颁布的其他行业特殊资产信息披露的标准,从三个方面对农业类上市公司生物资产信息披露模式作了进一步地细化和完善。
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| 关 键 词： | 农业类上市公司 生物资产 信息披露 披露模式 |
Study on Disclosure Mode of Biological Assets in Agricultural Listed Companies |
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| HU Hai-chuan,ZHANG Xin-ling.Study on Disclosure Mode of Biological Assets in Agricultural Listed Companies[J].Journal of Shijiazhuang University of Economics,2014(6):101-105. |
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| Authors: | HU Hai-chuan ZHANG Xin-ling |
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| Institution: | HU Hai-chuan, ZHANG Xin-ling ( 1. Shijiazhuang University of Economics, Shijiazhuang, Hebei 050031 ; 2. Inner Mongolia Agricultural University, Hohhot, Inner Mongolia 010019) |
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| Abstract: | Biological assets are the most principal factor for reflection of industrial characteristics of Agricultural Listed Companies. According to the relevant disclosure requirements of biological assets in domestic and international accounting standards, and other categories of assets’ off-balance sheet disclosures experience, combination with present situation of biological assets disclosure in Agricultural Listed Companies, and the standards had been promulgated for special assets in other industries, from three aspects, the paper refined and improved disclosure mode of biological assets in Agricultural Listed Companies. |
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| Keywords: | agricultural listed companies biological assets information disclosure disclosure mode |
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