摘要
Currentaccountingstandardsandsystemsdonotincludetheaccountingofforestecologicalassets.Withtheincreasingattentionthatpeoplepaytoforestecologicalissuesandtheneedsforaccountinginformationdisclosure,itsvalueaccountinghasbecomeaforefrontissueandhottopicintheaccountingprofession.Theprofoundissuesaboutitsparticularities,accountingrecognitionandmeasurementsaretobesolved.Basedontheanalysisofthefeaturesofforestecologicalassetsanditsimpactsonaccountingrecognitionandmeasurement,thispaperproposesthataccountingrecognitionshouldbebasedontheappraisalandafairvaluemodelissuggestedforinitialandfurthermeasurementofforestecologicalassets.Forthefairvaluemeasurement,theappraisaltechniquesofnon-marketvaluesshouldbegivenmoreconsideration.Anditsvalueappraisalmethodsshouldrefertotheexistingmatureecologicaleconomicorenvironmentaleconomicappraisalmethods.
出版日期
2012年03月13日(中国期刊网平台首次上网日期,不代表论文的发表时间)