Biological Assets Accounting Measurement Model And Its Choice

Our country is agricultural country,agriculture is the foundation of the national economic development in our country,the biological assets and agricultural enterprise important basic means of production,in 2006 in order to standardize the biological assets related to agricultural production in our country of recognition,measurement and information disclosure,formulated the "accounting standards for enterprises no.5-biological assets,the rules require preferred historical cost measurement model.And the international accounting standards give preference to the fair value measurement model,due to the particularity of biological assets have natural appreciation,in the long run the fair value measurement model can reflect the characteristics of biological assets,biological assets measurement model in our country is to convert from historical cost to fair value,the current no matter in theory or in practice how to choose the suitable for our country's biological assets measurement model is a need to solve the problem.On the study of biological assets measurement model in China started late,to use what kind of measurement model is not a specific word,many scholars proposed compound measurement model in theory,but there is no specific application in practice.Complex biological assets accounting measurement mode and its application research on the basis of relevant research results at home and abroad for reference,first introduced the relevant theories of biological assets,laid a theoretical basis for research.Secondly,combined with relevant standards at home and abroad,introduces and compares two main measurement model analysis,puts forward the compound measurement model,analyses the market environment,factors affecting accounting information demanders and biological asset characteristics,as well as the implementation of the feasibility and necessity of biological assets compound measurement model is discussed,the specific content of the various stages of the consumptive biological assets with a net realisable value measure,combine with the fair value pattern of the productive biological assets with historical cost and natural value and returns the net present value model to measure.Complex biological assets accounting measurement model in YS enterprise to carry on the specific application,in the end,aiming at the existence of animal husbandry enterprise market system is not sound,valuation technique problems such as imperfect Suggestions to consummate the biological asset information collection work,the basis of the integrated use of valuation techniques.Based on the relevant theories of biological assets and the influence factors of complex biological assets accounting measurement model selection as the research Angle of view,enrich the theoretical study of biological assets,on the basis of theoretical research,compound of biological assets in YS enterprise accounting measurement model to carry on the specific application,put forward to improve biological assets measurement solution of reliability,relevance,increased the research practical significance.