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Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.
3对拥有林木类生物资产的28家上市公司2007年年报的分析研究,认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善,其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容,即林木类生物资产应将消耗性、生产性和公益性三类集中列示;增设相关林木类生物资产明细表;增加林木类生物资产种类和数量披露要求;强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况;自愿披露林木类生物资产其他相关信息。
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bordereau:情况明细表
borderdistrictborderlandoutfieldoutland 边地 | bordereau 情况明细表 | bordereaux 分保明细帐
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bordereaux:分保明细帐
bordereau 情况明细表 | bordereaux 分保明细帐 | bordereaux 业务报表
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bordereaux:业务报表 分保明细帐
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