最新生蚝几月份最肥教学教材.doc

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1、生蚝几月份最肥每年从9月到次年4月都是适宜吃生蚝的季节。生蚝别名又叫牡蛎，是所有食物中含锌最丰富的(每100g牡蛎,不包括壳的重量，含水87.1%，含锌71.2mg，富含蛋白锌，是很好的补锌食物，要补锌可以常吃牡蛎或蛋白锌。为牡蛎科(ostreae)动物牡蛎(ostreagigastnunb)及其近缘动物的全体，是海产贝壳。在亚热带、热带沿海都适宜蚝的养殖，我国分布很广，北起鸭绿江，南至海南岛，沿海皆可产蚝。蚝乃软体有壳，依附寄生的动物，咸淡水交界所产尤为肥美。IAS24relatedpartydi

2、sclosure1.HistoryofIAS24March1983ExposureDraftE25DisclosureofRelatedPartyTransactionsJuly1984IAS24RelatedPartyDisclosures1January1986EffectivedateofIAS24(1984)RelatedPartyDisclosures1994IAS24wasreformatted18December2003RevisedversionofIAS24issuedbytheI

3、ASB1January2005EffectivedateofIAS24(2003)February2007ExposureDraftofProposedAmendmentstoIAS24issued11December2008RevisedExposureDraftofProposedAmendmentstoIAS24issued4November2009RevisedIAS24issued1January20111January20112.MaincontentsofIAS242.1Theobje

4、ctiveofIAS24TheobjectiveofIAS24istoensurethatanentity'sfinancialstatementscontainthedisclosuresnecessarytodrawattentiontothepossibilitythatitsfinancialpositionandprofitorlossmayhavebeenaffectedbytheexistenceofrelatedpartiesandbytransactionsandoutstandi

5、ngbalanceswithsuchparties.2.2WhoAreRelatedPartiesArelatedpartyisapersonorentitythatisrelatedtotheentitythatispreparingitsfinancialstatements.·(a)Apersonoraclosememberofthatperson'sfamilyisrelatedtoareportingentityifthatperson:o(i)hascontrolorjointcontr

6、oloverthereportingentity;o(ii)hassignificantinfluenceoverthereportingentity;oro(iii)isamemberofthekeymanagementpersonnelofthereportingentityorofaparentofthereportingentity.·(b)Anentityisrelatedtoareportingentityifanyofthefollowingconditionsapplies:o(i)

7、Theentityandthereportingentityaremembersofthesamegroup(whichmeansthateachparent,subsidiaryandfellowsubsidiaryisrelatedtotheothers).o(ii)Oneentityisanassociateorjointventureoftheotherentity(oranassociateorjointventureofamemberofagroupofwhichtheotherenti

8、tyisamember).o(iii)Bothentitiesarejointventuresofthesamethirdparty.o(iv)Oneentityisajointventureofathirdentityandtheotherentityisanassociateofthethirdentity.o(v)Theentityisapost-employmentdefinedbenefitplanforthebenefitofemployeesofeith