Studies On Measurement Of Aquaculture Biological Assets Value

Because of its natural proliferation, the biological assets become the special assets which are different from the other assets, and the accounting and measurement of the value has been a controversial issue. The aquaculture biological assets is the very special category of the biological assets, because of its short growth period and the amount of uncertainty, studies on measurement of aquaculture biological assets value is a concern problems. A typical case is the "Lan Tian shares"in 2003, "Lan Tian shares"took use of the special nature of the biological assets to increases the large amount property and the profit Suppositionally, and registered accountants for the audit also didn't know "the number of the fish in the pond".Based on the analysis of domestic and international research literature, this article uses theoretical accounting and verifiable analytical accounting methods, research the measurement of aquaculture biological assets value. In the measurement of the value, the most difficult is the amount determination of the aquaculture biological assets, next is the prices determination. The innovation of this paper lies in the use of the evaluating method based on the biotechnology fisheries to estimate the amount of Aquaculture biological assets, and then combines with the fair value to measure value.Relative to historical cost, fair value more truly reflects the value of the market or expected, but because of its practical application in poor, mixed measurement model is a more realistic option for our country. However, with the gradual improvement of capital market, the advantage of the fair value will become increasingly acute. Therefore, this paper has a reference for the construction of fair value measurement model and practical applications.