关键词: 农业会计政策,生物资产,趋同性改进

Abstract: The particularities of biological assets lead to the complexities of agricultural accounting information processing and disclosure. From the perspective of international comparisons between different accounting policy-making procedures, it can be seen that there exist many differences in such aspects of agricultural accounting policies as standard scope, classification of biological assets, recognition criteria of biological assets, measurement attributes of biological assets and farm products, as well as off-balance-sheet information disclosure. Although accounting internationalization is the general trend, the following convergence still has to be improved, mainly including standardizing the classification method of biological assets, identifying the measurement attribute according to the category of biological assets, detailing the depreciation methods of long-term productive biological assets, and clarifying disclosure requirements for the risk information concerning biological assets and farm products.

Key words: agricultural accounting policy; biological assets; convergence improvements