| 我国森林资产计量属性浅析 |
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| 引用本文： | 李梅英,于桂娥. 我国森林资产计量属性浅析[J]. 林业机械与木工设备, 2010, 38(4): 56-58 |
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| 作者姓名： | 李梅英 于桂娥 |
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| 作者单位： | 1. 东北林业大学财务处,黑龙江,哈尔滨,150040
2. 浙江工商大学财会学院,浙江,杭州,310018 |
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| 摘 要： | 针对我国森林资产现有市场状况,通过对历史成本与公允价值计量的优势及适用条件的比较分析,认为未来我国森林资产采用公允价值计量是必要且可行的。
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| 关 键 词： | 森林资产 计量属性 历史成本 公允价值 |
Brief Analysis of Measurement Attributes of Forestry Assets in China |
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| LI Mei-ying,YU Gui-e. Brief Analysis of Measurement Attributes of Forestry Assets in China[J]. Forestry Machinery & Woodworking Equipment, 2010, 38(4): 56-58 |
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| Authors: | LI Mei-ying YU Gui-e |
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| Affiliation: | 1.Finance Section of Northeast Forestry University/a>;Harbin Heilongjiang 150040/a>;China/a>;2.School of Accounting/a>;Zhejiang Gongshang University/a>;Hangzhou Zhejiang 310018/a>;China |
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| Abstract: | In view of the current market situation of the forestry assets in China and through the comparison and analysis of the advantages and applicable conditions of historical cost and fair value measurement,it is necessary and practicable that forestry assets should adopt fair value measurement in China in the future. |
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| Keywords: | forest asset measurement attribute historical cost fair value |
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