《Accounting Standards for Enterprises No. 5 - Biological Assets》， the promulgation of corporate financial accounting system of agriculture is an important reform, in order to standardize the accountin 展开
《Accounting Standards for Enterprises No. 5 - Biological Assets》， the promulgation of corporate financial accounting system of agriculture is an important reform, in order to standardize the accounting treatment for biological assets in China to provide a basic basis. Xinjiang Production and Construction Corps as a major agriculture-based enterprises unity government, and military organizations, to respond positively to the call of the Ministry of Finance, asked the Corps Farms since January 1, 2008 began to implement the new guidelines, but how In practice, the implementation will be the focus of the work period. This article from the Xinjiang special management system and the environment, discusses the implementation in Xinjiang Farms of New Accounting Standards No. 5, the status of implementation of biological assets, and then explore how to be more standardized and better accounting of biological assets.Key words: biological assets;accounting;measurement 收起
