Study On Information Disclosure Of Biological Assets And Agricultural Products

The basic characteristic of agriculture is the interrelation of natural reproduction and economic reproduction. That leads to the complexity of accounting recognition, measurement and disclosure. Accounting information plays an important role in economic society. As a result of accounting activities, the disclosed information about biological assets and agricultural products is conveyed to users. So, integrate and normative information disclosure is a very important part of agricultural accountant. Based on the analysis of internal and external correlative documents, this thesis selects agricultural listed companies as research object, analyzes its financial reports, classified the disclosed data about biological assets and agricultural products, and come to the conclusion that the listed companies adopted different ways to disclose biological assets and agricultural products and lead to disqualified disclosure because of the limitation of"Accounting Institution of Corporation". Accordingly, this thesis put forward some suggestion to perfect the information disclosure about biological assets and agricultural products.