Study On Recognition,Accounting Measurement And Information Disclosure Of Biological Assets

China is a country has a long history of agriculture. Agriculture is the foundation of the national economy. But a long time, because of historical reasons, agricultural production activities could not be standardized accounting norms for agricultural activities, agricultural production costs, biological assets are lack of the necessary accounting and information disclosure, even in recent years, China's export trade of agricultural products affected by agricultural cases is increasing year by year, the respondent due to the lack of the necessary evidence of accounting information in a passive position. In order to promote the development of agricultural production and to change this situation, we must standardize the accounting of agricultural production, and as the market continues to open up and the rapid economic development, specializing in agricultural production activities of enterprises is increasing year by year. Especially after China's accession to the WTO, foreign investors in the vast market of China's agricultural prospects and profit margins will increase attention and investment.This paper is divided into five parts:Part I: Introduction Part. This section first describes the background to the study of the status quo at home and abroad to carry out a review of research, established a research method, on the contents of this paper system, and lack of innovation.Part II: the biological basis of accounting theory assets. This section introduces the biological assets related to the relevance of the concept of the characteristics of biological assets and biological assets related to the theory of accounting.Part III: Study confirmed biological assets. By the international recognition of biological assets related to the theory and China's current guidelines and related systems for the biological assets recognized in the two parts. Recognition of biological assets that should be targeted at specific biological assets to select a different standard to confirm.Part IV: Measurement study of biological assets. This section focuses on the following: First of all, to study accounting measurement and accounting measurement attributes, and then measuring the properties of biological assets have been studied; ultimatum measurement of biological assets and draw on the international agricultural enterprises of our country's actual conditions, to illustrate China's current mode of measurement of biological assets; Finally, a dairy farm in accordance with the existing accounting information, the measurement of biological assets of case studies to illustrate this view.Part V: Biological assets disclosure of accounting information. Some of the major studies of the biological assets of the disclosure of accounting information and our international comparisons of the relevant provisions of accounting standards, combined with agricultural listed companies in 2007 to analyze the financial reports show assets of China's biological status of the disclosure of financial information, financial information the disclosure of quality and the main reason for the high solution.