Áp dụng IFRS 13 - Giá trị hợp lý trong các công ty lâm nghiệp để ghi nhận giá trị sản phẩm sinh học

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Tác giả: Vũ Hải Hoàng, Tiến Thao Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại: 578.73 Natural history of organisms and related subjects

Thông tin xuất bản: Kế toán và Kiểm toán, 2017

Mô tả vật lý: 45-48

Bộ sưu tập: Metadata

ID: 534305

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Accounting regime Vietnam is facing the requirements of integration and harmonization with international accounting reporting standards. The article mentions the method of determining the fair value according to the international financial reporting standards No.13 and the concept of fair value is a new concept in Vietnam in the context of applying the original price as the owner weak. Vietnam has been gradually updated according to the fair value method, combining accounting at the original price to assess each type of asset at the time of making financial statements. Besides, in accounting, the original price is regulated as a basic principle, so the role of fair value is still quite faint. For forestry companies, biological assets are forest trees, planted forests, are special assets, the value of these assets varies according to the growth of forest trees. Applying the original price in reflecting and recording the value of biological assets is inappropriate. Therefore, understanding the fair value and applying reasonable value to evaluate biological assets such as forest trees and plantations in the current forestry companies is necessary and in accordance with international accounting practices.Chế độ kế toán Việt Nam đang đứng trước yêu cầu hội nhập và hòa hợp với chuẩn mực báo cáo kế toán quốc tế. Bài báo đề cập đến nội dung phương pháp xác định giá trị hợp lý theo chuẩn mực báo cáo tài chính quốc tế số 13 và khái niệm giá trị hợp lý là một khái niệm mới tại Việt Nam trong điều kiện áp dụng giá gốc là chủ yếu. Việt Nam đã từng bước được cập nhật theo phương pháp giá trị hợp lý, kết hợp kế toán theo giá gốc để đánh giá từng loại tài sản tại thời điểm lập báo cáo tài chính. Bên cạnh đó, trong kế toán, giá gốc được quy định là một nguyên tắc cơ bản, vì thế vai trò của giá trị hợp lý còn khá mờ nhạt. Với công ty lâm nghiệp, tài sản sinh học là cây rừng, rừng trồng, là các tài sản đặc biệt, giá trị của các tài sản này thay đổi theo sự sinh trưởng của cây rừng. Áp dụng giá gốc trong việc phản ánh và ghi nhận giá trị tài sản sinh học là không phù hợp. Do vậy, tìm hiểu về giá trị hợp lý và áp dụng giá trị hợp lý để đánh giá tài sản sinh học là cây rừng, rừng trồng trong các công ty lâm nghiệp hiện nay là cần thiết và phù hợp với thông lệ kế toán quốc tế.

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