石家庄经济学院学报Issue(6)：101-105,5.DOI:10.13937/j.cnki.sjzjjxyxb.2014.06.019
农业类上市公司生物资产信息披露模式探讨
Study on Disclosure Mode of Biological Assets in Agricultural Listed Companies
摘要
Abstract
Biological assets are the most principal factor for reflection of industrial characteristics of Agricultural Lis-ted Companies. According to the relevant disclosure requirements of biological assets in domestic and international accounting standards, and other categories of assets’ off-balance sheet disclosures experience, combination with present situation of biological assets disclosure in Agricultural Listed Companies, and the standards had been prom-ulgated for special assets in other industries, from three aspects, the paper refined and improved disclosure mode of biological assets in Agricultural Listed Companies.关键词
农业类上市公司/生物资产/信息披露/披露模式Key words
agricultural listed companies/biological assets/information disclosure/disclosure mode分类
管理科学引用本文复制引用
胡海川,张心灵..农业类上市公司生物资产信息披露模式探讨[J].石家庄经济学院学报,2014,(6):101-105,5.基金项目
内蒙古自治区自然基金项目(2012MS1010) （2012MS1010）
石家庄经济学院博士科研启动基金项目。 （）
