收集东收集西.ppt

国际会计准则---农业(The international accounting standards - agriculture)
The international accounting standards - agriculture
The International Accounting Standards No. forty-first issued in 2003
objective
The purpose of this guideline is to accounting, financial statements and disclosure of agricultural activities.
Range
1. when the following matters relating to agricultural activities, this standard applies to the accounting treatment:
(1) biological assets
(2) during the harvest of agricultural products
(3) 34-45 segment relates to government subsidies this criterion
2. this standard does not apply to:
(1) related to agricultural activities of the land (see the "International Accounting Standards No. sixteenth, property, plant and equipment" and "International Accounting Standards No. 11 on real estate investment").
(2) related to agricultural activities of intangible assets (see "IAS thirty-eighth intangible assets").
3. this standard applies only to harvest as biological assets of enterprises of agricultural products in the harvest time point after the application of accounting, inventory and other international accounting standards. Therefore, this criterion is not involved in the post harvest processing of agricultural products, such as planting grape wine grape business will be processed into Wine. Although this may be the extension of the agricultural processing activities of natural and logical, and may be associated with biological transformation are similar, but this process does not include the definition mentioned in the standards of agricultural activities.
4. the table below shows the biological assets, processing of agricultural products, post harvest processing of the product example:
Biological assets and agricultural products after harvest and processing products
Sheep wool carpet
Artificial forest in the forest wood logs
The cotton crop stems and fruit sugar cotton clothes
The cow milk.
Pig slaughtered pig smoked ham sausage
Tea sm