Research On The Measurement Of Biological Assets And Related Economic Consequences

With the instability of prices of agricultural products in China in recent years, agriculturehas been more and more people’s attention. For agricultural enterprises, biological assets arevery important assets, the rapid development of agricultural industrialization, involving thebiological asset trading, lease, mortgage, insurance, and other services more and more peoplenow demand more and more strongly in the value of biological assets. Biological assets arethe most important means of agricultural enterprises, is also a main part of the assets ofagricultural enterprises.Features of biological transformation of biological assets, the maximum capacity, its valueis constantly changing, this particularity resulted value measurement of biological assets aremore difficult, biological asset accounting both abroad and at home, is a controversial area,and is also less related research areas. The accounting standard for business enterprises inChina--of the biological assets,5th and IAS41substantive differences in accountingmeasurement models are inconsistent, how to choose the mode of measurement of biologicalassets, provides a value of biological assets related to reliable and useful information fordecision-making, promote perfection of agricultural accounting theory, of agriculturalinvestment and financing and economic development is of great theoretical and practicalsignificance.This papers main is for bio assets measurement problem expand research, includingsystem awareness and defined bio assets measurement of related theory, and theory of of bioassets measurement mode and in China bio assets measurement mode of select, and in Chinabio assets measurement practice produced of effect analysis,, select has agricultural plate45home listed company, on its bio assets of follow-up measurement for research, comparison itsproduced of on assets and business results of effect, and based on both at home and abroaddifferent bio assets measurement mode for case analysis, Institute of economic consequences.Based on research on biological assets measurement problems during practice, increase76agriculture-related listed companies, the disclosure provides a brief study about themeasurement of biological assets. Finally our recommendations for measurement ofbiological assets and related disclosure in, including different types of biological assets shouldbe using different measurement modes, the follow-up under the historical cost measurementand measurement of biological assets disclosure norms.