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 Wysłany: Czw 18:55, 14 Kwi 2011 Temat postu: Agricultural enterprise resource assets accounting |
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Agricultural enterprise resource accounting treatment of assets
Agricultural enterprise resource assets of the accounting treatment Keywords: agricultural enterprise resource assets for an account, of the problem in December 2000, the International Accounting Standards Board officially launched the , entered into force in 2003. IAS41 release received some national, regional praise and positive response. Reference IAS41, and the actual situation in our country, standard and biological assets related to agricultural activity and agricultural products and agricultural enterprise social expenditure is about the accounting methods recently released by the Ministry of Finance. However, for the same land related to agricultural activity (already included in fixed assets), beaches and other scarce natural resources, the accounting treatment, the approach does not apply to the extent required by the failure to regulate them. Assets of the land as a resource is essential agricultural activities, agricultural enterprise survival and development of physical infrastructure. State Council is an important part of state-owned assets. December 1992 to develop the agricultural enterprises financial accounting system, although the agricultural enterprises to use the land clear of fixed assets, but limited by the historical conditions of its accounting treatment, presentation and disclosure have failed to make provision, which can only compile a register in the unlisted, that is still not completely free from the influence of traditional values, natural resources, and thus failed to quantify the value of land resources and real resources, assets up to the stage. Clearly, to date, the existing financial accounting system of agricultural land and other resources on the disposal of assets, were not suited to the development of China's socialist market economy and the Party National Congress stressed the need to implement sustainable development strategies. Therefore, in the agricultural enterprises of different ownership about the implementation of assets (of) , from the accounting system to prevent the level of state resources and assets such as land loss, it is very urgent. It can be said, this is the first in the agricultural population into the resource accounting system assets a creative attempt. However, to explore ways of developing both the theory and accounting resources and assets involved in technical issues related to regulatory issues also involved, especially under the the actual situation of agricultural enterprises, more compliance and operability. Second, the definition of resources, assets accounting to formulate an approach, we must first approach relies on the basic concept of a scientific, accurate and clear definition, and from economics, accounting, point of view give defined. Explore the approach should follow the We intend to explore ways . Here, we first formulate the definition of the biological assets, biological assets in the defined way to make a comparison. The approach will be Under this definition, and the . Second, from economics, accounting point of view, its limited range of agricultural activities, that both the oil, gas, mineral resources and other significant non-agricultural activities, resources for excluded assets; also will not be their biological transformation management (of people to provide nutrition, humidity, temperature and light conditions, promote or enhance the occurrence of conversion) and its derivatives of natural biological natural objects, which although a natural resultant agricultural activities but does not belong within the scope of forest resources (including forest area of forests, forest plants and animals and the forest environment, etc.) excluded, but also for the Again, natural resultant are tangible assets, such definition also put through the national transfer, payment of premium to acquire or obtain through market transactions and an investor such as the use of intangible assets accounted for a certain period of land use right out of the resource assets away. Look at the definition of solar energy and other resources, is clearly not an asset; and are scarce and limited land resources to be transformed into assets. Secondly, the In short, we assume that this definition, both to reveal the resources involved in agricultural activities, the essential characteristics of assets, in turn assets of its limited land resources, water resources, farmland and other eligible assets of agricultural resources within the scope of assets. However, whether this definition of the relevant provisions are related to land, but the systems and guidelines for depreciation of fixed assets are only mentioned in the relevant statements of land, and provides that: according to the provisions of a separate valuation of land as a fixed asset is not depreciated. Compensation paid for land acquisition costs related to land should be included in the housing, the value of the building, not alone as the value of the land loss. Therefore, land, is under the existing agricultural enterprise financial accounting systems, only registered but have not accounted for and inventoried directly used for agricultural production land that is agricultural land, including farmland, woodland, grassland, farmland water conservancy land, water surfaces for breeding. At this point, we can conclude that the study should be devised to regulate the accounting treatment of its land resources and assets, in our current system of accounting system, and or duplication. Should be emphasized that the inclusion of the land resource assets must be in accordance with the Development of resources in accordance with the definition of assets, resources, assets generally include agricultural land, reservoirs, canals, tidal flats for aquaculture have been developed such as; as wetlands, from the strategy of sustainable development point of view, should be emphasized that the ecological value and the Environment value, should not be developed as assets of other agricultural resources. For the present the state-owned farms and other plantation assets off the books of the shelter, some comrades advocate assets should also be recognized as a resource, but considering its resultant non-exploitation of natural and artificial are consistent with the definition of biological assets, it should apply to biological assets approach. In addition, in accordance with As for the construction of wells agribusiness, cement drying yard, pond, roads, bridges, power transmission lines, etc., because of its resource assets do not meet the definition, in accordance with approach the relevant regulations. Third, the accounting treatment of assets, resources, resources of the accounting treatment of assets to be recognized separately from the initial measurement, the follow-up expenses, depreciation, disposal, impairment, and other aspects of accounts to be expressed. 1. Resource assets are recognized resource assets should meet the following conditions can be recognized: a result of past events is controlled by the enterprise; associated with the asset's economic benefits are likely to flow to the enterprise: the price of the asset can be reliably recorded measured. The first condition is recognized, the reason why no mention of , our resources and collective property rights by the state of all, the dual structure of public resources, property rights system. Such as the Therefore, agricultural enterprises, such as state-owned farms, the actual control of the land, embodied in the law recognized the state-owned land use rights, and according to obtain economic benefits. International Accounting Standards Board to develop a The property is an asset. Moreover, the At the same time, clearly must be Because, if there is no specific main control of resources such as solar energy, air, no one to share control of goods, it is clear that it is impossible for the natural resources into a resource assets. Resource assets recognized in the second condition is said with the general accounting of assets is recognized on the common conditions, no repeat. The third condition, the use of state-owned agricultural enterprises, agricultural land, usually by way of administrative allocation obtained free of charge according to the law, so its price to be reliably measured are stated, both the resources into resource assets need to address the problem, but also of difficulties in accounting methods, the following will be part of the initial measurement. 2. Resource assets resultant initial measurement of the natural resources as assets of the measurement, and general accounting measurement of assets as stated in the different, because of its scarcity, non-trading, and its measurement system, a set of special methods , theorists tend to use income approach, cost approach, the market price method, residual method for its valuation and other basic methods, or the marginal opportunity cost model of building mathematical models and fuzzy mathematical model of the method of its value; In addition, simple of resources, such as the price of land resources, in theory, Marx's rent can be capitalized by the Price Law, namely: land rent price = ÷ interest rate. However, the above theoretical assessment, measurement, most of the stage of academic exchanges is also limited, low level of understanding, there is a considerable distance of the gap can be practical, which is the resource assets into the difficulties accounting system . We believe that the resources of the initial measurement of assets, it is necessary to take into account the characteristics of resource assets, but also from China's national conditions, follow the relevant regulations. For assets such as land resource, according to the regulations of land management, land use rights can be transferred according to law, trade, and thus the existence of market prices of land use rights; and the law to prohibit trade or other forms of illegal transfer of land, which land is not the existence of market prices. So, how should determine the administrative allocation of agricultural enterprises through initial measurement of agricultural land to obtain the recorded prices? As land resources and assets will be recorded in the balance listed as assets on the balance sheet, therefore, in determining the price of the land resource assets are accounted for when should be taken into account due to the construction (such as national highway construction) needs,[link widoczny dla zalogowanych], the state-owned agricultural enterprises, land use approval may be with the community and come in or brought in all the land belonged to the collective, loss is recognized in the income statement as income or expense. Clearly, the initial measurement of assets, land resources, can not land in accordance with service agencies on land (with rights) to assess the price of accounting theorists can not use the resources of the asset or measurement of results as the initial measurement of the recorded price. However, we note that state-owned agricultural enterprises to use land expropriation, the provisions of relevant laws and regulations in accordance with the corresponding land compensation fee. Such as similar standards of land compensation given due compensation. Accordance with the above regulations, we assume that the initial measurement of assets, land prices can be accounted for with reference to the We believe that the land resource assets, the use of land when the land compensation fees as the initial measurement recorded price, not only has to practicality, feasibility, but also has sufficient legal basis; and, in the theoretical world, which is also be recognized The. As for assets other than land resources, other resources, assets, according to the actual process of building all the expenditures, such as reservoir construction spending, the construction of tidal gates beach development and other expenses as the cost of the initial measurement recorded; their farmland occupied land and water surfaces for breeding other assets at recognition and measurement of land resources, which has to a certain extent, reflects the natural land resources and assets other than the resultant part of the value. With the existing agricultural enterprises to the financial accounting system are connected, the construction of reservoirs before 1993, drains, because the actual cost is difficult to measure reliably, the system should be based upon the relevant provisions of the present. 3. Resource assets of the follow-up expenses related to assets and resources of the follow-up expenses, if the economic benefits may flow to the enterprise than the original estimate, as a result of the low-yielding farmland to improve fertility of the land to make it real yield per unit area of increase, or increase the capacity for expansion of the reservoir to improve water conditions of agriculture, an increase of Hanlaobaoshou of farmland, it should be the follow-up of capital expenditure, increase the book value of the asset. In addition, any subsequent expenditure should be expensed in the event of the current period is recognized as an expense. The reason here is not with the International Accounting Standards Board of IAS16 Improved follow-up after spending the initial cost and the practice of using a single recognition principle, mainly on account of the relevant guidelines to follow the reference to fixed assets, while this provides more resources for adaptation assets the characteristics of the follow-up expenditures. 4. Resource assets of the disposal of resources, assets transfer, scrapped, destroyed, or because of nation-building needs to be requisitioned, it should be written off from the balance sheet, and disposal of income, including corporate compensation fees for land requisition compensation earnings (as receivables in the period compensation) and the related net book value of their taxes is recognized as a loss or profits through profit or loss; the same time, set aside land resources with land resources in the corresponding capital assets transferred to other capital surplus . Follow-up expenses have been capitalized in the expropriation of agricultural land, its capitalized value should be reflected in the rate used to calculate the compensation for acquisition of agricultural land average annual output value of the corresponding increase in value. 5. Resource depreciation theorists resource value of the assets as compensation for its services off meeting. For the agricultural enterprise resource assets in the assets of land resources, their characteristics, although the variability with the quality, but the sustainable use of its natural attributes can be read, usually have an unlimited period of use, and if properly utilized, can to Therefore, the depreciation of land resources and assets do not. Land resources and assets other than assets, because of its initial recorded value is measured according to the actual cost of the construction process, so should its depreciation, fixed assets depreciation method can be used criteria such as average number of years allowed depreciation method . 6. Resource provision for impairment of assets, whether the issue taking into account the scarcity of land resources and limited, as well as our laws on resources, provision for impairment of assets not; other resources, assets, due to its recoverable amount is difficult to be reliably measured at this stage, but also to be not impaired. 7. Resource assets accounting treatment of accounts and the accounts of assets in order to regulate resource accounting, the proposed additional The original class of resource assets, depreciation of capital assets and sources of land resources. Meanwhile, in the The original resource assets; in the Initial measurement recorded land when the debit balance assets - land resource assets Assets other than land resources and assets, its capital sources are still subjects of the original owner's equity accounting. Fourth, resource presentation and disclosure of assets, agricultural enterprises should be in the balance sheet and notes to financial statements and disclosure of listed assets and resources related to the following information. The balance sheet date, an enterprise resource assets of the original price, depreciation should be grouped separately in the balance sheet of the The business SASAC of the State-owned agricultural enterprises, operators and management targets based on the identification and assessment of its share of state-owned assets, consisting of analysis. In the notes to financial statements, disclosure of resources, agricultural enterprises, but also the classification of assets, valuation basis and depreciation method; land resource assets other than the service life and depreciation rate; been abandoned, disposal and ready to dispose of the asset's carrying amount of resources value; and other information users need for further disclosure of information.
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