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Accounting Standards for Enterprises No.5-Biological Assets
Chapter I General Provisions
Article 1 In order to standardize the recognition, measurement and identification of biological assets related to agricultural production.
The disclosure of relevant information is formulated in accordance with the Accounting Standards for Business Enterprises-Basic Standards.
Article 2 Biological assets refer to living animals and plants.
Article 3 Biological assets are divided into consumptive biological assets, productive biological assets and public welfare.
Sexual biological assets.
Consumable biological assets refer to those held for sale or harvested as agricultural products in the future.
Biological assets, including growing field crops, vegetables, timber forests and stocks for sale.
Livestock and so on.
Productive biological assets refer to those for the purpose of producing agricultural products, providing services or renting.
Biological assets held, including economic forests, firewood forests, livestock production and draught animals, etc.
Public welfare biological assets refer to biological assets whose main purpose is protection and environmental protection.
Including windbreak and sand fixation forests, soil and water conservation forests and water conservation forests.
Article 4 Other relevant accounting standards shall apply to the following items:
(1) The Accounting Standards for Enterprises No.1-Inventory shall apply to the harvested agricultural products.
(2) Government subsidies related to biological assets shall be governed by Article 16 of the Accounting Standards for Enterprises.
No.-government subsidies.
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Chapter II Confirmation and Initial Measurement
Article 5 A biological asset can be recognized only if it meets the following conditions:
(1) The enterprise owns or controls the biological asset due to past transactions or events;
(two) the economic benefits or service potential related to the biological assets are likely to flow into the enterprise.
Industry;
(3) The cost of the biological asset can be reliably measured.
Article 6 Biological assets shall be initially measured according to the cost.
Article 7 The cost of outsourcing biological assets includes the purchase price, relevant taxes and fees, and transportation.
Fees, insurance premiums and other expenses directly attributable to the purchase of the asset.
Article 8 The cost of consumable biological assets cultivated, constructed, propagated or cultured by oneself,
It shall be determined in accordance with the following provisions:
(a) the cost of self-cultivated field crops and vegetables, including those consumed before harvest.
Necessary expenses such as seed, fertilizer, pesticide and other materials, labor and indirect expenses that should be shared.
(two) the cost of self-built forest consumable biological assets, including the pre-closing.
Raw afforestation fee, nursing fee, afforestation facilities fee, improved seed test fee, survey and design fee and share.
Indirect expenses and other necessary expenses.
(three) the cost of fattening livestock bred by itself, including feed expenses and people before the sale.
Necessary expenses such as labor expenses and indirect expenses that should be shared.
(four) the cost of aquaculture animals and plants, including consumption before sale or storage.
The seed, feed, fertilizer and other material costs, labor costs and indirect costs should be shared and other necessary expenses.
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Article 9 The cost of productive biological assets created or propagated by oneself shall be as follows
The column stipulates that:
(a) the cost of self-built productive biological assets of forest trees, including reaching the target.
Afforestation fees, nursery fees, afforestation facilities fees, improved seed test fees,
Investigate the necessary expenses such as design fees and indirect expenses that should be shared.
(two) the cost of self-propagating livestock and draught animals, including achieving the intended production and business purposes.
Necessary expenses such as feed expenses, labor expenses and indirect expenses that should be shared before reaching adulthood.
Achieving the intended production and operation purposes means that productive biological assets enter the normal production period.
It can continuously and stably produce agricultural products, provide services or rent for many years.
Article 10 The cost of self-created public welfare biological assets shall be paid before closing.
Raw afforestation fee, nursing fee, forest protection fee, afforestation facilities fee, improved variety test fee and investigation.
Determination of necessary expenses such as design fees and indirect expenses that should be apportioned.
Eleventh borrowing costs should be included in the cost of biological assets, in accordance with the "accounting standards for enterprises"
Then No.17-Borrowing Costs shall be handled. Borrowing from consumptive forest biological assets
Expenses shall cease to be capitalized at the time of closure.
Twelfth investors to invest in biological assets, should be in accordance with the investment contract or agreement.
Discuss the determination of the agreed value, except that the agreed value in the contract or agreement is unfair.
Article 13 The cost of biological assets of natural origin shall be determined according to the nominal amount.
Set.
Fourteenth non-monetary assets exchange, debt restructuring and enterprise merger.
The cost of assets shall be in accordance with the Accounting Standards for Enterprises No.7-Non-monetary Assets respectively.
Exchange, Accounting Standards for Business Enterprises No.12-Debt Restructuring and Accounting Standards for Business Enterprises No.
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No.20-Business Combination.
Fifteenth because of selective cutting, thinning or tending and regeneration of cutting and replanting forest organisms.
Subsequent expenditures incurred by assets shall be included in the cost of forest biological assets.
Management, maintenance and feeding expenses of biological assets after they are closed or reach the intended production and operation purposes.
Subsequent expenditures such as expenses shall be included in the current profits and losses.
Chapter III Subsequent Measurement
Article 16 An enterprise shall, in accordance with the provisions of Articles 17 to 21 of these Standards.
Follow-up measurement of biological assets, except as stipulated in Article 22 of these Standards.
Seventeenth enterprises to achieve the intended purpose of production and operation of productive biological assets, should be
When depreciation is accrued on schedule, it is included in the cost of related assets or current profit and loss according to the purpose.
Eighteenth enterprises should be based on the nature, use and existence of productive biological assets.
The expected realization mode of economic benefits, reasonably determine its service life, estimated net salvage value and discount.
The old way. The depreciation methods available include life average method, workload method and output method.
Once the service life, estimated net salvage value and depreciation method of productive biological assets are determined,
Shall not be changed at will. However, unless it meets the provisions of Article 20 of these Standards.
Nineteenth enterprises to determine the service life of productive biological assets, should consider the following
Factors:
(a) the expected output capacity or physical output of the asset;
(two) the expected tangible loss of the asset, such as the aging of livestock and draught animals and the aging of economic forests.
Wait;
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(three) the expected intangible loss of the asset, such as the emergence of new varieties and the existing health
The output capacity of productive biological assets and the quality of agricultural products are relatively declining, and the market
The change of demand makes the agricultural products produced by productive biological assets relatively outdated.
Twentieth enterprises should at least at the end of each year of productive biological assets.
Service life, estimated net salvage value and depreciation method are reviewed.
The expected service life or estimated net salvage value is different from the original estimate, or there is
If there is a major change in the expected realization mode of economic benefits, it shall be changed as an accounting estimate.
According to "Accounting Standards for Enterprises No.28-Accounting Policies, Changes in Accounting Estimates and Error Correction"
Deal with, adjust the service life or estimated net salvage value of productive biological assets or change the depreciation party
Law.
Twenty-first enterprises should at least at the end of each year for expendable biological assets.
And productive biological assets, there is conclusive evidence that due to natural disasters, diseases
Pests, animal diseases or changes in market demand, etc., make the expendable biological assets can be
If the net realized value or the recoverable amount of productive biological assets is lower than its book value, it shall be
According to the difference between the net realizable value or the recoverable amount lower than the book value, the depreciation of biological assets is accrued.
Reserve or impairment reserve, and included in the current profit and loss. The above net realizable value and recoverable amount,
Should be in accordance with the "Accounting Standards for Business Enterprises No.1-Inventory" and "Accounting Standards for Business Enterprises No.
No.8-Impairment of Assets.
If the influencing factors of the impairment of expendable biological assets have disappeared, the amount shall be written down.
Recover, and turn back within the original amount of depreciation reserve, and the amount turned back is included in the current loss.
Benefit.
Once the provision for impairment of productive biological assets is withdrawn, it may not be reversed.
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No provision is made for impairment of public welfare biological assets.
Article 22 There is conclusive evidence that the fair value of biological assets can be sustainable.
If the biological assets are obtained by means of acquisition, they shall be measured at fair value.
Fair value measurement shall meet the following conditions at the same time:
(1) There is an active trading market for biological assets;
(two) the market price of similar or similar biological assets can be obtained from the trading market, and
Other relevant information, so as to make a reasonable estimate of the fair value of biological assets.
Chapter IV Harvest and Disposal
Article 23 Consumable biological assets shall be harvested or sold in accordance with
Carry-over cost of its book value. The methods of carrying forward costs include weighted average method, individual valuation method,
Stock ratio method, rotation period method, etc.
Twenty-fourth the cost of agricultural products harvested by productive biological assets, according to the output or mining.
Calculation of necessary expenses such as material costs, labor costs and indirect costs that should be shared in the process of collection.
Determine, and use the weighted average method, individual valuation method, volume ratio method, rotation period.
Method and other methods, the book value is carried forward to the cost of agricultural products.
Agricultural products after harvest shall be in accordance with the Accounting Standards for Enterprises No.1-Inventory.
Handle.
Twenty-fifth biological assets after the change of use, the cost should be according to the change of use.
The book value of.
Twenty-sixth biological assets shall be disposed of when they are sold, lost or killed or damaged.
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The balance of income after deducting its book value and related taxes and fees is included in the current profit and loss.
Chapter V Disclosure
Article 27 An enterprise shall disclose the following letters related to biological assets in its notes.
Interest:
(a) the types of biological assets and the physical quantity and book price of various biological assets.
Value.
(two) the cumulative amount of depreciation reserves for various consumable biological assets, as well as various types of production.
Service life, estimated net salvage value, depreciation method, accumulated depreciation and impairment criteria of sexual biological assets
Accumulated amount of reserve.
(3) Categories, acquisition methods and physical quantities of biological assets of natural origin.
(4) The book value of the biological assets used for guarantee.
(5) Risk information and management measures related to biological assets.
Twenty-eighth enterprises should disclose in the notes related to the increase or decrease of biological assets.
The following information:
(1) Biological assets increased due to purchase;
(2) Biological assets increased due to self-cultivation;
(3) Biological assets reduced due to the sale;
(4) Biological assets reduced due to shortage, death or damage;
(5) Depreciation and provision for depreciation or impairment;
(6) Other changes.