Study On The Accounting Confirmation And Measurement Of Forestland Asset

The paper according to the thought that 'ask questions,analyzing and resolving problems' to explore:forestland asset is an important part of forest resource asset and the foundation of forestry economic development,the forestry enterprises expand business scale by getting forestland asset constantly,it is necessary for the business entities to start to accounting,but they do not give the correct accounting for daily economic transaction or events that closely related to forestland asset.In view of this,the article on the basis of previous studies,by means of literature research,comparative analysis and case analysis and others related research methods,combining with the theory of property rights,the forest resource asset analysis theory and the land rent theory,from the point which the forest resource asset and forest asset definition with others related definition begain to analyze the particularity of forestland asset and its influence on accounting confirmation and measurement.Leading to forestland asset initial identified as a special resource asset with dual properties and ti is a separate asset,when to again to confirm and present and disclosure,it need to set up "forestland asset" course and present between the "fixed assets" related items and“intangible asset" related courses,the article discusses to set up accounting subjects involved in the set and the accounting treatment.After introducing to the forestland asset accounting confirmation,then need to quantify economic transactions with the forestland asset.Analysis based on the particularity of forestland asset,coming to a conclusion which forestland asset measurement use monetary measurement and converting measurement in parallel.As the same time,the paper discusses three elements of the forestland asset accounting measurement,which the measurement attribution selection is the key problem,considering forest asset into the accounting system and forestland asset market activity,forestland asset measurement attibution mainly adopts the“historical cost" and "fair value" as the auxiliary.Based on the above analysis,choosing forestry listed company as a case study.In order to better achieve forest asset accounting work from theory to practice,the article finally gives much relevant policy suggestions for further research.