Regulations on Business Entity Accounting Handling Article 20
Biological assets shall mean living animals or plants related to agricultural activities. However, bearer plants shall be classified into property, plant and equipment.Biological assets shall be divided as current and non-current based on liquidity and measured by fair value less costs to sell. However, in the event that fair value is not readily determined without undue cost or effort, biological assets may be presented at carrying amounts of costs subtracted by accumulated depreciation and accumulated impairment losses.
中文原文 商業會計處理準則第20條
生物資產，指與農業活動有關且具生命之動物或植物。
但生產性植物應分類為不動產、廠房及設備。
生物資產應依流動性區分為流動與非流動，並以公允價值減出售成本衡量。
但取得公允價值需耗費過當之成本或努力者，得以其成本減累計折舊及累計減損後之帳面金額列示。
但生產性植物應分類為不動產、廠房及設備。
生物資產應依流動性區分為流動與非流動，並以公允價值減出售成本衡量。
但取得公允價值需耗費過當之成本或努力者，得以其成本減累計折舊及累計減損後之帳面金額列示。