Application Research On Company A Pig Assets Using Fair Value Measurement

Pig assets is one of the most important assets in the biological assets. Because the historical cost measurement of the pig assets has many problems. So it is necessary to apply the fair value measurement method Along with the maturity of China's pig assets market and the perfection of relevant accounting standards, the fair value measurement of the pig assets also has the feasibility. Therefore, the fair value measurement of the pig assets should be used and promotion.In this paper, we first introduce the basic theory and methods of fair value and biological assets accounting in detail; secondly, taking A company as an example, we analyze the status and limitations of the current measurement model, thirdly, according to the suckling pigs, piglets, fattening pigs, fat pigs, and boar of different biological properties, holding purposes, we match them with the different fair value representation. Specifically, we use short-term net realizable value to measure suckling pigs and fattening pigs. We use market value to measure piglets and pigs. We use the present value of future cash flows in the fair value to measure broad sow. We use the market oriented asset pricing to measure herd boar. Then we apply this method to A company. The purpose is to provide ideas and suggestions for the fair value measurement of pig assets. Finally, this paper analyzes the obstacles to A company to measure the pig assets at fair value, and puts forward relevant suggestions.This paper puts forward the method of using fair value measurement of the pig assets. The method proposed in this paper has certain practical significance in theory and practice. We propose the method to measure the pig assets and other biological assets. Enterprises can learn from the case to measure the pig assets in fair value, so as to more accurately reflect the value of the assets of the enterprise.