第六条生物资产应当按照成本进行初始计量。
Article 6 the initial measurement shall be made to the biological asset at its cost.
第十二条无形资产应当按照成本进行初始计量。
Article 12 The intangible assets shall be initially measured according to its cost.
购置或新建的固定资产按取得时的实际成本进行初始计量。
Fixed assets purchased or constructed are initially recorded at cost.
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