Research on accounting recognition and measurement of forest ecological assets

LIU Mei-juan; WEN Zuo-min; WEI Yuan-zhu

doi:10.11833/j.issn.2095-0756.2012.01.016

Volume 29 Issue 1

Feb. 2012

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LIU Mei-juan, WEN Zuo-min, WEI Yuan-zhu. Research on accounting recognition and measurement of forest ecological assets[J]. Journal of Zhejiang A&F University, 2012, 29(1): 88-96. doi: 10.11833/j.issn.2095-0756.2012.01.016

Citation:

LIU Mei-juan, WEN Zuo-min, WEI Yuan-zhu. Research on accounting recognition and measurement of forest ecological assets[J]. Journal of Zhejiang A&F University, 2012, 29(1): 88-96. doi: 10.11833/j.issn.2095-0756.2012.01.016

Research on accounting recognition and measurement of forest ecological assets

doi: 10.11833/j.issn.2095-0756.2012.01.016

1.
School of Economics and Management，Zhejiang A & F University，Lin’an 311300，Zhejiang，China;
2.
School of Economics and Management，Nanjing Forestry University，Nanjing 210037，Jiangsu，China;
3.
School of Economics and Management，Fujian Agriculture and Forestry University，Fuzhou 350002，Fujian，China

More Information

Corresponding author: LIU Mei-juan
Received Date: 2011-03-04
Rev Recd Date: 2011-07-31
Publish Date: 2012-02-20

Abstract

Current accounting standards and systems do not include the accounting of forest ecological assets. With the increasing attention that people pay to forest ecological issues and the needs for accounting information disclosure，its value accounting has become a forefront issue and hot topic in the accounting profession. The profound issues about its particularities，accounting recognition and measurements are to be solved. Based on the analysis of the features of forest ecological assets and its impacts on accounting recognition and measurement，this paper proposes that accounting recognition should be based on the appraisal and a fair value model is suggested for initial and further measurement of forest ecological assets. For the fair value measurement，the appraisal techniques of non-market values should be given more consideration. And its value appraisal methods should refer to the existing mature ecological economic or environmental economic appraisal methods.［Ch，1 tab. 22 ref.］
- forest economics,
- forest ecological assets,
- accounting recognition,
- accounting measurement,
- fair value

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References
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通讯作者: 陈斌, bchen63@163.com

1.
沈阳化工大学材料科学与工程学院沈阳 110142

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Research on accounting recognition and measurement of forest ecological assets

1. School of Economics and Management，Zhejiang A & F University，Lin’an 311300，Zhejiang，China;

2. School of Economics and Management，Nanjing Forestry University，Nanjing 210037，Jiangsu，China;

3. School of Economics and Management，Fujian Agriculture and Forestry University，Fuzhou 350002，Fujian，China

Corresponding author: LIU Mei-juan

Received Date: 2011-03-04

Rev Recd Date: 2011-07-31

Publish Date: 2012-02-20

Key words:

Abstract: Current accounting standards and systems do not include the accounting of forest ecological assets. With the increasing attention that people pay to forest ecological issues and the needs for accounting information disclosure，its value accounting has become a forefront issue and hot topic in the accounting profession. The profound issues about its particularities，accounting recognition and measurements are to be solved. Based on the analysis of the features of forest ecological assets and its impacts on accounting recognition and measurement，this paper proposes that accounting recognition should be based on the appraisal and a fair value model is suggested for initial and further measurement of forest ecological assets. For the fair value measurement，the appraisal techniques of non-market values should be given more consideration. And its value appraisal methods should refer to the existing mature ecological economic or environmental economic appraisal methods.［Ch，1 tab. 22 ref.］

Research on accounting recognition and measurement of forest ecological assets

doi: 10.11833/j.issn.2095-0756.2012.01.016

Abstract

References

Proportional views

通讯作者: 陈斌, bchen63@163.com

Related

Proportional views